La gestión de inventario y su relación con la liquidez de la empresa VIGACEN de la ciudad de Manta.

Abstract

The present research work is titled "Inventory Management and its Relationship with the Liquidity of the Company Vigacen in the City of Manta" The problem identified is the poor management and administration of inventories. which has negatively affected its liquidity, thus hindering the fulfillment Of its financial commitments, The general objective was to analyze the influence of inventory management on the liquidity of the hardware company, proposing strategies and actions to improve Inventories and optimize cash flow. To address this issue, a descriptive approach methodology was used, which involved the collection and analysis ofdata through structured interviews with the personnel in charge of inventories, management, and the administrative team selected by non-probabilistic sampling. A vertical analysis of the financial position statement and the comprehensive income statement was also conducted, and liquidity indicators were used to evaluate the impact of inventory management on cash availability. Based on the results obtained, critical areas in the inventory processes were identified, which affected stock control and financial operations, evidenced by their liquidity problem, In response, the implementation of a manual was proposed, which includes clearly defined policies, procedures, and responsibilities, with the aim of improving efficiency in activities ands in turn, Increasmg the companyvs liquidity levels.