Gestión de inventarios y capital de trabajo para un negocio dedicado a la comercialización de materiales de construcción

Abstract

This thesis analyzes inventory management and its impact on working capital in a company specializing in construction materials. The main objective is to propose an inventory management system that optimizes financial and operational resources, reduces costs, and ensures product availability. The study identified issues in the company related to inadequate inventory management, such as the absence of clear internal policies, imbalances in stock levels, and poor internal communication. A mixed-method approach was adopted, combining qualitative and quantitative analyses. On the quantitative side, a comprehensive review of financial statements from 2021 to 2023 was conducted, focusing on key indicators such as inventory turnover and operating margin. On the qualitative side, semi-structured interviews were carried out with key personnel to understand internal dynamics and identify areas for improvement. The proposed system integrates the ABC method to prioritize products based on economic relevance and a periodic review model with safety stock to maintain optimal inventory levels. The implementation aims to enhance operational efficiency, optimize working capital, and strengthen the company's competitiveness in the construction materials market. The expected results include a significant reduction in storage costs, greater availability of critical products, and an improvement in financial liquidity, thereby contributing to the sustainable development of the company and its positioning in the sector.