Gestión de Inventarios y la Situación Financiera de las empresas textileras del Ecuador

Abstract

The objective of this research is to analyze how inventory management directly affects the financial situation of textile companies in Ecuador with the purpose of showing the impact of inventory management and administration on the main financial indicators, mainly in liquidity, debt, ROA, ROE and inventory rotation, for this, the financial information of the companies that were obtained during the process seeking to demonstrate the correlation in decision making. The methodology applied was through a cross-sectional design with a quantitative approach, this with the goal of correlating the results with the aforementioned indicators; Furthermore, with the Spearman analysis model, a significant correlation could be evidenced without reaching an associated relationship statement, that is, the behavior and influence of inventory management on the variables of the financial indicators was obtained; However, the interpretations gave both a positive and negative relationship, remaining moderate but in some cases significant and in others not. It is concluded that ignorance and lack of decisions in the management of inventories can significantly affect the financial statements if there are no optimal controls and processes, in addition, thus bringing other negative results such as inventory obsolescence.