Propuesta de un modelo basado en la teoría de restricciones que busca maximizar la rentabilidad a partir de la optimización de la rotación del inventario y conversión del ciclo del efectivo en la empresa Duck S.A.S.

Abstract

CONDITION FOR PUBLICATION OF PROJECT. This master's thesis proposes a model based on the conviction that the Theory of Constraints (TOC) offers a powerful and effective lens to unravel the bottlenecks limiting the profitability potential of DUCK S.A.S., a company operating in the demanding consumer electronics retail sector, with a particular focus on its mobile phone product line. In this market, the rapid pace of technological advancement not only constantly redefines product features and perceived value, necessitating continuous inventory recategorization, but also interacts complexly with consumer purchasing power, directly influenced by national economic instability. Given this context, the efficient management of mobile phone inventory and the optimization of the cash conversion cycle stand as fundamental pillars for DUCK S.A.S.'s financial health. Overstocked or slow-moving inventory implies high storage costs and a significant risk of obsolescence, especially in a sector where new models quickly displace older ones. Simultaneously, a prolonged cash conversion cycle can generate liquidity issues and limit the company's ability to invest in new opportunities or respond to market changes. Therefore, this research delves into the identification of the specific constraints negatively impacting these two crucial aspects within DUCK S.A.S.'s operations. Applying the principles of TOC, the aim is to develop a model that not only pinpoints where the bottlenecks lie but also proposes concrete strategies to overcome them. The ultimate objective is to provide the company with a clear roadmap to optimize its operational flows, improve financial decision-making, and, ultimately, achieve sustainable profit maximization in a constantly evolving economic and technological environment.