La gestión de inventario y comportamiento de los indicadores financieros en la empresa Fritochips, ubicada en la ciudad de Siguatepeque, durante el período 2024 - 2026
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2026-08-01
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Universidad Tecnológica Centroamericana UNITEC
Resumen
La presente investigación tuvo como propósito generar información para fortalecer el control de los inventarios y la toma de decisiones en Fritochips, ubicada en Siguatepeque. Su objetivo fue analizar la gestión de inventarios y el comportamiento de los indicadores financieros durante el período 2024-2026. El estudio se desarrolló con enfoque mixto, alcance descriptivo y diseño no experimental. Se realizaron entrevistas en profundidad a cuatro informantes clave, revisión documental y análisis financiero. Los años 2024 y 2025 se examinaron con datos históricos, mientras que 2026 se trató como una proyección. Los resultados mostraron que la empresa controló sus inventarios mediante registros administrativos, hojas de cálculo, archivos digitales y formatos físicos, lo cual evidenció la necesidad de integrar la información de bodega, compras, producción y administración financiera. La razón corriente permaneció por encima de 1.60; el margen neto pasó de 13.00 % en 2024 a 15.00 % en 2025 y se proyectó en 17.00 % para 2026; la rotación de inventarios superó siete veces por año y el capital de trabajo se mantuvo positivo. El flujo de efectivo operativo se estimó en L 317,000.00 para 2024, L 457,500.00 para 2025 y L 549,500.00 para 2026. El ciclo de conversión de efectivo disminuyó de 66.04 a 47.39 días y se proyectó en 33.27 días. Se concluyó que la gestión de inventarios se relacionó descriptivamente con la liquidez, rentabilidad, generación de efectivo y capital de trabajo, sin demostrar causalidad estadística. Se recomendó implementar un modelo de gestión de inventarios mediante ERP con seguimiento financiero para centralizar los registros, optimizar las compras y fortalecer las decisiones gerenciales.
This research aimed to generate information to strengthen inventory control and decision-making at Fritochips, located in Siguatepeque. Its objective was to analyze inventory management and the behavior of financial indicators during the 2024–2026 period. The study used a mixed-methods approach, a descriptive scope, and a non-experimental design. In-depth interviews were conducted with four key informants, along with a documentary review and financial analysis. The years 2024 and 2025 were examined using historical data, whereas 2026 was treated as a projection. The results showed that the company controlled its inventories through administrative records, spreadsheets, digital files, and physical forms, which revealed the need to integrate information from the warehouse, purchasing, production, and financial administration areas. The current ratio remained above 1.60; the net profit margin increased from 13.00% in 2024 to 15.00% in 2025 and was projected at 17.00% for 2026; inventory turnover exceeded seven times per year; and working capital remained positive. Operating cash flow was estimated at L 317,000.00 for 2024, L 457,500.00 for 2025, and L 549,500.00 for 2026. The cash conversion cycle decreased from 66.04 to 47.39 days and was projected at 33.27 days. It was concluded that inventory management was descriptively related to liquidity, profitability, cash generation, and working capital, without demonstrating statistical causality. The implementation of an ERP-based inventory management model with financial monitoring was recommended to centralize records, optimize purchasing, and strengthen managerial decision-making.
This research aimed to generate information to strengthen inventory control and decision-making at Fritochips, located in Siguatepeque. Its objective was to analyze inventory management and the behavior of financial indicators during the 2024–2026 period. The study used a mixed-methods approach, a descriptive scope, and a non-experimental design. In-depth interviews were conducted with four key informants, along with a documentary review and financial analysis. The years 2024 and 2025 were examined using historical data, whereas 2026 was treated as a projection. The results showed that the company controlled its inventories through administrative records, spreadsheets, digital files, and physical forms, which revealed the need to integrate information from the warehouse, purchasing, production, and financial administration areas. The current ratio remained above 1.60; the net profit margin increased from 13.00% in 2024 to 15.00% in 2025 and was projected at 17.00% for 2026; inventory turnover exceeded seven times per year; and working capital remained positive. Operating cash flow was estimated at L 317,000.00 for 2024, L 457,500.00 for 2025, and L 549,500.00 for 2026. The cash conversion cycle decreased from 66.04 to 47.39 days and was projected at 33.27 days. It was concluded that inventory management was descriptively related to liquidity, profitability, cash generation, and working capital, without demonstrating statistical causality. The implementation of an ERP-based inventory management model with financial monitoring was recommended to centralize records, optimize purchasing, and strengthen managerial decision-making.
Palabras clave
Capital de trabajo, Ciclo de conversión de efectivo, Flujo de efectivo operativo, Gestión de inventarios, Indicadores financieros