Propuesta de un modelo de clasificación óptima de inventario y su impacto en rentabilidad de la empresa Retail empleando indicadores clave de riesgo”

Abstract

The present study relates inventory management and the impact it generates on the profitability of a retail company. The importance of the retail sector in the country has been noted, considering its continued growth and as this is facing fluctuations in consumer demand due to their demands. For that reason, it is of great importance to maintain an adequate level of inventory. Therefore, an inventory system was implemented by the use of an ABC classification of inventories with the method of “two criteria of Flores”, that lets us to know which products are the most relevant under criteria demand and unit cost of the product. Subsequently, a Montecarlo simulation was performed with the purpose of knowing the possible variation of the demand, the purchases and the costs related to the inventory, finally with this cost to project the results of the company ́s profitability on the basis of the inventory management carried out. Finally, the Key Risk Indicators (KRI’s) were calculated with the results obtained of the model proposed. these results determined that if the value of the demand is greater than the purchase value and company inventory there will be greater product rotation, less funds invested, reduced duration and inventory level, avoiding the obsolescence of products. Accordingly, most of the time the profitability oscillates between 20% and 80% according to a business objective of increasing sales and reducing expenses