Análisis de la gestión de inventarios en las pequeñas empresas manufactureras de muebles de madera en la ciudad de Cuenca. Caso práctico: Muebles “Chelita”

Abstract

Due to Inventory Management has a great importance for the economic, administrative and controlling improvement of a company, we develop the research work "Analysis of Inventory Management in Small Manufacturing Wood Business in Cuenca city.” Case of study: “MueblesChelita.” Chapter I describes the background of the economic manufacturing sector of furniture in Cuenca city; the preliminary references; rules and accounting, administrative, and controlling information about “MueblesChelita.” Chapter II develops the theoretical bases of great authors and the current Ecuadorian legislation for an appropriate administration. For this reason, it includes a series of processes, analysis, and control in order to obtain the best inventory management and to protect the interests of the company and of the manufacturing furniture sector. Chapter III develops two sections: the first section describes the analyses of the financial statements, the accounting and control part of “MueblesChelita.” The second section describes the research work by means of the sample taken from the manufacturing furniture sector with the corresponding data tabulation and surveys with the purpose of analyzing the current situation of the manufacturing furniture sector in Cuenca city. Chapter IV presents some conclusions and recommendations from our research work to generate a financial value both at the level of “MueblesChelita” and at the level of manufacturing furniture sector.