Propuesta de mejora de la gestión de inventarios de materiales en Azucarera La Grecia
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Date
2025-06-01
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Publisher
Universidad Tecnológica Centroamericana UNITEC
Abstract
Este estudio propone mejoras en la gestión del inventario de materiales indirectos en una empresa agroindustrial hondureña, con el fin de reducir acumulación innecesaria, mejorar la rotación y minimizar riesgos de obsolescencia. A través de un enfoque mixto, se analizaron datos históricos (2020–2025) y se realizaron entrevistas al personal clave. Los hallazgos revelaron una alta proporción de ítems sin movimiento durante más de 24 meses, falta de planificación en compras, decisiones basadas solo en precios, uso limitado del ERP y ausencia de una clasificación técnica automatizada. Se aplicó un análisis ABC cruzado con indicadores de antigüedad y rotación, identificando materiales de bajo movimiento, pero alto valor. Con base en esto, se desarrollaron tres propuestas: automatizar el análisis ABC para facilitar decisiones, establecer un inventario crítico que asegure la continuidad operativa, y crear un inventario de salvamento que permita evaluar y tratar materiales sin rotación. Estas iniciativas buscan mejorar la eficiencia operativa, reducir costos ocultos y alinear la gestión de inventarios con los objetivos estratégicos de la empresa.
This study presents improvement proposals for the management of indirect material inventory in a Honduran agro-industrial company, focusing on reducing excessive accumulation, improving turnover, and minimizing the risk of obsolescence. A mixed-methods approach was applied, combining the analysis of historical inventory data (2020–2025) with qualitative interviews conducted with key personnel. The results revealed a significant proportion of non- moving items older than 24 months, poor planning in purchasing decisions, a price-driven procurement culture, limited use of the ERP system, and the absence of an automated classification process. An integrated ABC analysis with aging and turnover indicators highlighted the existence of low-rotation, high-value materials. Based on these findings, three improvement initiatives were proposed: automation of the ABC analysis to support decision-making, definition of critical inventory to ensure operational continuity, and creation of a salvage inventory to evaluate and manage obsolete or slow-moving materials. These strategies are intended to enhance operational efficiency, reduce hidden costs, and align inventory management practices with the strategic objectives of the organization.
This study presents improvement proposals for the management of indirect material inventory in a Honduran agro-industrial company, focusing on reducing excessive accumulation, improving turnover, and minimizing the risk of obsolescence. A mixed-methods approach was applied, combining the analysis of historical inventory data (2020–2025) with qualitative interviews conducted with key personnel. The results revealed a significant proportion of non- moving items older than 24 months, poor planning in purchasing decisions, a price-driven procurement culture, limited use of the ERP system, and the absence of an automated classification process. An integrated ABC analysis with aging and turnover indicators highlighted the existence of low-rotation, high-value materials. Based on these findings, three improvement initiatives were proposed: automation of the ABC analysis to support decision-making, definition of critical inventory to ensure operational continuity, and creation of a salvage inventory to evaluate and manage obsolete or slow-moving materials. These strategies are intended to enhance operational efficiency, reduce hidden costs, and align inventory management practices with the strategic objectives of the organization.
Keywords
Gestión, Rotación, Obsolescencia e Inventarios