SUPERIOR TECHNOLOGICAL INSTITUTE OF

ALAMO TEMAPACHE

ALUMNA:

• WENDY PAOLA ISLANDS

CHAERRNEEARN:DEZ

MANAGEMENT ENGINEERING

MATTER:

BUSINESS FINANCE

TEACHER:

MARIA GUADALUPE ANTONIO CRUZ

DEGREE AND

8G0R1OsUt UP:NIT 3. ACTIVITY:

RESEARCH REPORT

PLACE AND DATE: XOYOTITLA, SEE. AS OF MAY 27, 2024

INTRODUCTION
Inventory management plays a crucial role in the operational efficiency and
financial health of businesses. In a competitive business environment, the ability
to maintain an optimal balance between supply and demand is critical to
maximizing profitability and ensuring long-term sustainability. Inventory
systems, ranging from perpetual inventory to just-in-time (JIT), offer various
tools and methodologies to manage a company's assets effectively. These
systems not only ensure product availability to meet customer needs, but also
optimize operating costs and improve cash flow. In particular, the implementation
of an adequate inventory system can be a key strategy for the recovery of
liquidity, allowing companies to release capital tied up in inventories and
improve their financial position.

COMPETENCE
The student identifies the models and techniques used in inventory management.
RESEARCH REPORT ON INVENTORY SYSTEMS FOR THE RECOVERY OF THE
COMPANY'S LIQUIDITY

Efficient inventory management is crucial to the financial health of any

company. A well-implemented inventory system not only ensures the availability
of products to meet demand, but also optimizes costs, improves cash flow and
ultimately contributes to the recovery of the company's liquidity. This research
explores different inventory systems and their impact on business liquidity.

TYPES OF INVENTORY SYSTEMS 1. Perpetual Inventory System

DTehsiscrsipytsitoenm: maintains a continuous record of inventory movements,

automatically updating the quantity on hand each time a sale or purchase is
made. It uses technologies such as barcodes, RFID (Radio Frequency
Identification) and inventory management software.
Advantages:

• Provides accurate and real-time data.

• Improves ordering accuracy and production planning. Facilitates the
• detection of discrepancies and the prevention of losses.

Disadvantage
s:
• Requires a significant initial investment in technology and training. • Can be
complex to manage in environments with high product variability.
Impact on Liquidity: By having accurate and real-time data, companies can make
informed decisions about inventory replenishment, reducing storage costs and
avoiding overstock, which frees up capital and improves cash flow.

2. Periodic Inventory System

:D Te hs ci sr i spyt isot ne m updates the inventory level at regular intervals (weekly,

monthly, quarterly). Periodic physical counts are performed to adjust
inventory records. Advantages:

• Lower initial cost compared to the perpetual system. •

Simple to implement and manage.
Disadvantage
s:
• Less accurate, since it does not provide information in real time. • Greater risk of
stockouts or excess inventory between counts.

Impact on Liquidity: The lack of real-time data can lead to suboptimal

decisions, such as overstocking or stockouts, negatively affecting liquidity.

However, its simplicity and low cost may be suitable for small companies with

less variability in

their products.

3. Just in Time (JIT) System

DTehsec Jr iIpTt isoyns: t e m minimizes stored inventory by receiving products only

when they are needed for production or sale. Requires close collaboration with
suppliers to ensure accurate and timely deliveries.
Advantages:

• Significantly reduces storage costs. • Minimizes the risk

of inventory obsolescence.
Disadvantage

•s:Highly dependent on the reliability of suppliers.

• Little flexibility to respond to sudden changes in demand.

Impact on Liquidity: By reducing stored inventory, it frees up working capital

that can be used for other financial needs, improving the company's liquidity.

4. ABC Inventory System

DTehsiscrsiypstitoenm: classifies products into three categories (A, B, C)

based on their importance and value: A items are the most valuable and
critical, B items are moderately important, and C items are the least
valuable.

Advantage
s:
• It allows differentiated management of inventories according to their
• imOpoprttimanizce .resource use by focusing on the most valuable products.
Disadvantages:

• Requires continuous analysis and classification, which can be laborious. • May

not be suitable for all companies, especially those with

few differentiated products.

Impact on Liquidity: Improves efficiency by focusing efforts and resources on

the products that most impact profitability and cash flow, optimizing working

capital and improving liquidity.

5. FIFO and LIFO Inventory System

DFeI Fs cOr i (pFt i rosnt : I n , First Out) and LIFO (Last In, First Out) are inventory
management methods that determine the order in which products are used or
sold.

FIFO: Older products are used or sold

first. LIFO: Newer products are used or

sold first.

Advantage
s:
• FIFO is useful in industries where products have an expiration date.
• LIFO puede ser ventajoso en entornos de inflación, ya que los costos
más recientes son más altos y pueden reducir las ganancias
imponibles.

Desventajas:

• FIFO puede llevar a mayores costos de inventario en tiempos de inflación.

• LIFO puede complicar la contabilidad y no es permitido bajo ciertas normativas
contables internacionales.

Impacto en la Liquidez: El método FIFO tiende a reflejar mejor los costos

actuales en el balance, mientras que LIFO puede ofrecer ventajas fiscales en
ciertos entornos económicos, impactando de manera diferente la liquidez según
el contexto financiero de la empresa.

ESTRATEGIAS PARA LA RECUPERACIÓN DE LA LIQUIDEZ A TRAVÉS DE LA

GESTIÓN DE INVENTARIOS

Optimización de Niveles de Inventario

• Implementar el análisis ABC para priorizar la gestión de productos según

su impacto financiero.
• Utilizar sistemas perpetuos para mantener niveles óptimos de inventario y
evitar sobrecostos.

Adopción de Tecnología

• Integrar software avanzado de gestión de inventarios para automatizar y

mejorar la precisión del seguimiento.
• Implementar sistemas RFID y códigos de barras para mejorar la
eficiencia operativa.

Mejora en la Relación con Proveedores

• Establecer acuerdos just-in-time para reducir inventarios almacenados.

• Negociar términos de pago favorables para mejorar el flujo de caja.

Reducción de Inventarios Obsoletos

• Implementar políticas de rotación de inventarios y liquidación de

productos obsoletos.
• Realizar análisis de datos para prever la demanda y ajustar los niveles
de inventario en consecuencia.

Evaluación y Ajuste Continuo

• Realizar auditorías periódicas para identificar ineficiencias y oportunidades

de mejora.
• Ajustar las estrategias de inventario basadas en las condiciones del mercado y
la situación financiera de la empresa.
CONCLUSION
Proper inventory management is essential for the recovery and maintenance
of liquidity in companies. Through the analysis of various inventory systems,
such as the perpetual system, the periodic system, the just-in-time (JIT) and
the ABC method, it is clear that each one offers specific advantages that can
be taken advantage of according to the particular needs of the company. the
company.
Implementing advanced technology and optimization strategies allows companies
to not only reduce costs but also improve accuracy in demand forecasting and
inventory management. This results in a release of capital that can be reinvested
in strategic areas, thus improving cash flow and overall profitability. In
conclusion, a proactive and well-planned approach to inventory management not
only improves operational efficiency, but also strengthens the company's
financial position, enabling an agile response to market fluctuations and
ensuring its long-term sustainable growth.
BIBLIOGRAPHY
Guajardo, M. & Rojas, R. (2017). Inventory and Storage Management. Editorial
University of Chile.

Chopra, S. & Meindl, P. (2016). Supply chain management:

Strategy, planning and operation. Pearson.
Moreno, A. (2019). Information Systems for Logistics and Inventory

Management. Díaz de Santos Editorial.

Castillo, C. (2020). Inventory Optimization and its Impact on Business Liquidity.

Journal of Business and Administration, 15(2), 45-60.

 HIGHER TECHNOLOGICAL INSTITUTE OF
ÁLAMO TEMAPACHE
Checklist

Subject name: BUSINESS FINANCE The matic unit: 3 Inventory Management

Dat e: 27 / 05 / 2024
Name of the student and/or team members
1. WENDY PAOLA ISLANDS

2. HERNANDEZ

3.

4.

General information about the evaluation

Product: Research report checklist process Value: 30% School period: February-July 2024
Instructions for the student Review the activities requested and mark with an X in the “YES” sections when the evidence is met;
Otherwise, mark “NO”. In the “OBSERVATIONS” column, place the recommendations that can help the student know which
conditions are not met. When the reagents are not met one hundred percent, write in the observations section the actions that
the student can take to achieve the unit competence. Time to carry out the activity 30 min.

Reagent Characteristic to be fulfilled by the report Complia

No. Observations
investigation A
n No Real
1 2%value % The cover includes name, career, group, subject, d nt
unit, date. The requested topic is addressed,
2 7%
demonstrating mastery over the topic under

3 7% investigation. The research is presented without

spelling mistakes and grammatical errors.
4 7%
An introduction, development and conclusion of
5 4% the topic in question is presented.

6 3% Complement the information with clearly defined

graphs and/or diagrams Sources of information in

7
APA format 6th edition
30% Total