The administration of inventories in the Guacanayabo Complex Base Business Unit

Abstract

The UEB Complejo Guacanayabo located in Manzanillo city, has been presenting problems with the administration of the working capital, mainly in the designing of stocks that’s why, this research has the objective of designing a procedure to perfect the departure of an stock, taking into account the quantitative and qualitative aspects. There are also used theoretical methods like: historic- logic, inductive - deductive, analysis and synthesis, besides techniques such as; the interviews to ten workers to get the information about. Getting as a result a procedure for the administration of the stock, right after having applied it, the costs of provisioning were determined, and classify the stocks in three groups: ABC determining in one of the products classified in the group A to the optimal minimum account, besides the integral analysis cost-benefits accomplished itself, led a set of conclusions and recommendations as the fundamental obtained results.