Análisis e implementación del sistema ABC en el inventario agrícola de una planta de producción de alcohol

Abstract

The logistic processes of the companies every day are innovating and improving to be more competitive and profitable, and this has strived to be more efficient in the search of the reduction of costs for the greater competition. Operationally, stocks allow savings in production. Financially, being the inventory an investment, it counts as part of the capital of the company. The administration of materials is, therefore, one of the fundamental conditions for the economic and financial balance of a company. This article develops an inventory management model based on the data provided by an agro-industrial company; this case study refers, therefore, the operation of this activity in the company. The results show the importance of inventory control for the efficiency of the purchasing process, contributing not only to the reduction of product delivery times, but also to the better communication with suppliers, the reduction of expenses related to the existences.