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Método ABC para mejorar la gestión de los inventarios en la Empresa Comercializadora Escambray Guantánamo

Author

Listed:
  • Álvarez Gutierrez, Yaqueline

    (Universidad de Guantánamo)

  • Wilson Álvarez, Jessika Maite

    (Universidad de Guantánamo)

Abstract

La Gestión de Inventarios en las entidades dedicadas a la comercialización de materiales de la construcción en ocasiones se realiza de forma ineficiente sin el empleo de los métodos existentes. La investigación tiene como objetivo diseñar un procedimiento general para el mejoramiento de la gestión de los inventarios en la Empresa Comercializadora Escambray UCT Guantánamo mediante el Método ABC, se plantea como problema científico la ausencia de acciones de mejora de carácter integral que posibilite elevar la efectividad en la gestión de los inventarios en dicha entidad, lo que conlleva a la aplicaciones de métodos teóricos-metodológicos, que posibilite al final la reducción del inventario ocioso y de lento movimiento.

Suggested Citation

  • Álvarez Gutierrez, Yaqueline & Wilson Álvarez, Jessika Maite, 2020. "Método ABC para mejorar la gestión de los inventarios en la Empresa Comercializadora Escambray Guantánamo," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 4(3), pages 19-28.
    • Handle: RePEc:ris:rcubfp:0150
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    Keywords

    contabilidad;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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