Optimización de la gestión de inventarios en GDFSE SAS para mejorar rentabilidad y eficiencia operativa

Abstract

CONDITION FOR PUBLICATION OF PROJECT. inventory management is crucial to the operation and financial health of any company. In this context, the thesis concluded that the company has a high concentration of inventories, representing 70.3% of total assets, which generates risks of immobilization of financial resources. If inventories are not quickly converted into sales, this can affect the company's liquidity and overload purchasing or production capacity. Furthermore, inventory turnover is low, with a frequency of only twice a year, which indicates that products remain in the warehouse for long periods, on average 195 days, which could be associated with excess inventories or inefficiencies in sales and production strategies. This delay in inventory turnover negatively impacts the cash conversion cycle, which is 137 days, which means that it takes the company almost five months to convert its sales into available cash, affecting its ability to meet short-term obligations. term. Despite having favorable long-term solvency, the company faces shortterm liquidity problems, as it does not have sufficient liquid assets to cover its immediate commitments, highlighting its dependence on the sale of inventories to generate cash. Given these conclusions, the thesis proposes a series of strategic recommendations. First of all, it is suggested to reevaluate inventory policies, optimizing stock levels through the implementation of management systems such as Just in Time (JIT) or Materials Requirements Planning (MRP), aligning inventory with real demand and avoiding excesses. Additionally, it is essential to improve inventory turnover, which can be achieved through promotions or discounts for slow-moving products, elimination of items with low demand, and detailed analysis of consumption patterns. Another key recommendation is to improve demand planning through more accurate forecasting tools, which will allow purchases to be adjusted to market needs and avoid unnecessary inventory accumulation. It is also suggested to develop a strategy to liquidate old or stagnant inventories, using discounts or quick sales, which will contribute to cash flow and reduce the risk of obsolescence. To reduce the cash conversion cycle, it is necessary to strengthen collection policies, negotiate more favorable terms with suppliers, and integrate financial planning with inventory management. Likewise, it is proposed to monitor key performance 11 indicators (KPIs) such as inventory turnover and the cash conversion cycle, which will allow the company to make informed decisions and maintain adequate control. Finally, the automation and digitalization of inventory management is recommended through the implementation of ERP systems, which will provide real-time visibility of the status of inventories and facilitate decision making to improve operational efficiency and profitability. These recommendations seek to optimize inventory processes, improve liquidity and operational efficiency, and ensure the company's financial sustainability in the short and long term. The correct implementation of these strategies will allow the company to improve its ability to generate cash, reduce risks of obsolescence and ensure its competitiveness in the market.