APPLICATION OF A PROCEDURE FOR THE ANALYSIS OF THE ADMINISTRATION OF THE INVENTORIES IN ARTEX, TRINIDAD

Authors

  • Iris María Rodríguez-Carbonell Universidad de Sancti Spíritus “José Martí Pérez”
  • Luredy Valle-Martínez Universidad de Sancti Spíritus “José Martí Pérez”
  • Anaisy Martínez-Porto Universidad de Sancti Spíritus “José Martí Pérez”

Abstract

Logistics should be considered a key factor for the development of strategies that allow the companies to enhance their efficiency and competitiveness. Therefore, an appropriate inventories´ management significantly influences the economic profitability of any entity. The study is based on the inventories management in ARTex, Trinidad. Its main objective is to apply a procedure for the analysis of the inventories management in this entity in order to detect the main problems and analyze a more efficient management of each. The 4441 goods of the company were analyzed, applying the procedure proposed by the Dr. Maritza Ortiz Torres. An analysis was made to the inventories, allowing the entity to know the factors that contribute to a better customer service, and accordingly to more favorable economic results and levels of competitiveness.

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Author Biographies

Iris María Rodríguez-Carbonell, Universidad de Sancti Spíritus “José Martí Pérez”

Licenciada en Contabilidad y Finanzas. Especialista en Contabilidad. Profesora Asistente. Universidad de Sancti Spíritus “José Martí Pérez”, Facultad de Ciencias Técnicas y Empresariales, Departamento Contabilidad–Costo–Auditoría, Sancti Spíritus, Cuba. Correo electrónico: irismaria@uniss.edu.cu ORCID: https://orcid.org/0000-0001-5240-9009

Luredy Valle-Martínez, Universidad de Sancti Spíritus “José Martí Pérez”

Licenciada en Contabilidad y Finanzas. Especialista en Contabilidad. Profesora Asistente. Universidad de Sancti Spíritus “José Martí Pérez”, Facultad de Ciencias Técnicas y Empresariales, Departamento Contabilidad–Costo–Auditoría, Sancti Spíritus, Cuba. Correo electrónico: luredy@uniss.edu.cu ORCID: https://orcid.org/0000-0002-7667-3602

Anaisy Martínez-Porto, Universidad de Sancti Spíritus “José Martí Pérez”

Licenciada en Contabilidad y Finanzas. Profesora Asistente. Universidad de Sancti Spíritus “José Martí Pérez”, Facultad de Ciencias Técnicas y Empresariales, Departamento Contabilidad–Costo–Auditoría, Sancti Spíritus, Cuba. Correo electrónico: anaisy@uniss.edu.cu ORCID: https://orcid.org/0000-0003-4063-5046

Published

2021-02-16

How to Cite

Rodríguez-Carbonell, I. M., Valle-Martínez, L. ., & Martínez-Porto, A. . (2021). APPLICATION OF A PROCEDURE FOR THE ANALYSIS OF THE ADMINISTRATION OF THE INVENTORIES IN ARTEX, TRINIDAD: Array. Márgenes, 9(1), 73–90. Retrieved from https://revistas.uniss.edu.cu/index.php/margenes/article/view/1136

Issue

Section

Artículos de Investigación Original