UNIVERSIDAD TECNOLOGICA DE HONDURAS
Logística y Distribución Catedrático:
Deisy Rodríguez Guerrero
Contenido:
Políticas de Inventarios de Cervecería Hondureña
Alumno:
Ángel Díaz
20141004001
Modalidad Clase:
!n"line
Fecha De Realización
#i$rcoles 0 de %arzo del 201&
CONTENIDO INTRODUCCIÓN.........................................................................................3 CERVECERÍA HONDUREÑA........................................................................4 POLÍTICA DE INVENT INVENTARIOS........................................................................4 ARIOS........................................................................4 INSTALACIONES ADECUADAS.................................................................6 REGISTROS ADECUADOS DE ENTRAD ENTRADAS AS Y SALIDAS...............................7 FUNCIÓN DE LOS ALMACENES...............................................................7 FUNCIÓN DE LAS EXISTENCIAS..............................................................8 EQUIPOS DE ALMACN...........................................................................! FUNCIÓN DE LA RECEPCIÓN...................................................................! IMPORT IMPOR TANCIA DE UNA ADECUADA RECEPCIÓN................................... RECEPCIÓN.......................... .........."# ."# PROCESO DE RECEPCIÓN....................................................................."" COSTOS DE ALMACENAMIENTO..........................................................."" TCNICAS DE ALMACENAMIENTO ALMACENAMIENTO DE MATERIALES..............................."$ MATERIALES..............................."$ SISTEMA DE CONTROL DE INVENTARIOS................................................"% A&'()*+ ,- M(-/0(1 P/0'(1................................................................"% A&'()*+ ,- P/2,)2 T-/'0+(,2.........................................................."6 T-/'0+(,2.........................................................."6 CONCLUSIONES......................................................................................."! RECOMENDACIONES...............................................................................$" ILIOGRAFÍA..........................................................................................$$
INTRODUCCIÓN E1 ,-& )2+2)0'0-+2 ,- 2,21 2 52/ &2 '-+21 ,- +( /(+ '(2/(9 :)2+(;&-'-+- &21 0+<-+(/021 /-5/-1-+(+ -& ()0<2 =>2 <(/0(;&- ,+( -'5/-1(? 52/ -+,-9 2,2 &2 :- @2/'( 5(/- ,- -&&( -1( 0+<-+(/0(,2 &( '(:0+(/( &21 -:05219 &21 '-;&-19 &21 -:0521 ,)B'52 )2'+0)()0B+9 &(1 -01-+)0(1 -+ &21 (&'()-+-1 (1( &21 -&-'-+21 '1 ;10)21? 2,21 -&&21 @2/'(+ 5(/- ,- + 0+<-+(/02. P-1 ;0-+9 +( <- ,0)2 &2 (+-/02/9 +2 -1 ,0@)0& 0'(0+(/ :- 5(/( +( -'5/-1( ( 1-( 5-:-( 2 '-,0(+(9 10-'5/- -1 0'52/(+- -+-/ -& )2+/2& ,- -121 0+<-+(/021 52/ -&&2 ,0(/0('-+- 0+<0-/-+ /-)/121 ,2,2 052 5(/( :- &(1 -01-+)0(1 1- '(+-+(+ 1(+(1 12;/- 2,2 1-(+ )2+=(;&-1.
CERVECERA HONDURE!A RU"RO# E& 0/2 -)2+B'0)2 ,- &( E'5/-1( -1 &( 5/2,))0B+9 -+<(1(,29 )2'-/)0(&0()0B+ ,01/0;)0B+ ,- )-/<-(19 ;-;0,(1 )(/;2+((,(19 >21 *. S '2,-&2 ,- +-2)02 -1 (&0+-(,2 ( &(1 5/02/0,(,-1 -1/(*0)(1 ,- D-1(//2&&2 S21-+0;&- ,- SAM0&&-/9 ,0- -+ 2(&9 &(1 )(&-1 (/(+0(+ &( (&( )(&0,(, -+ &( '(+@()/( ,- 11 5/2,)21 2/0-+( -& '-/)(,2 /-152+1(;&- ,- 11 '(/)(1.
DIRECCION# C-/<-)-/( H2+,/-( S.A. ,- C.V. &<,. ,-& N2/-9 C(//--/( 1(&0,( ( P-/2
C2/*1
S(+ P-,/2 S&(9 H2+,/(19 C.A.
$OLTICA DE INVENTARIOS L( @2/'&()0B+ ,- +( 52&0)( ,- 0+<-+(/02 5(/( + ,-5(/('-+2 ,(&'()*+9 ,-5-+,- ,- &( 0+@2/'()0B+ /-15-)2 ( 0-'521 ,- )(,)0,(, ,-& 5/2,)29 &( ,0152+0;0&0,(, ,- &21 '(-/0(&-19 &(1 -+,-+)0(1 -+ &21 5/-)021 &21 '(-/0(&-1 ,- )2'5/(? -1( -1 &( '->2/ @-+- ,0+@2/'()0B+. P(/( -& )(12 ,-& 5&(+-& 5/0+)05(& ;0)(,2 -+ &<,. D-& N2/-9 1(&0,( ( P-/2 C2/*19 S(+ P-,/2 S&(9 &21 0+<-+(/021 12+ ,0+'0)21 &21 5/2,)21 12+ ,- (&( /2()0B+9 -+ -+-/(& -& 0-'52 ,- -1(+)0( -+ -& (&'()*+ -1 ,- (5/20'(,('-+- ,21 ,(1 5012 )2'2 '0'2 )2+10,-/(+,2 -& 0-'52 ,-1,- :- -& 5/2,)2 1(&- ,- &( &+-( ,5/2,))0B+ (1( :- -1 --(,2 ( &(1 ,01/0;0,2/(1? -12 -1 ,-;0,2 (
:- 1- -&(;2/( -& 5/2,)2 5/0+)05(& ,- &( )2'5((. H( 11 -)-5)02+-1 5(/( &21 5/2,)21 ,- ;(>( /2()0B+9 5-/2 -121 +2 -)-,-+ '1 ,- ,21 1-'(+(1 52/ &( 5/250( ,-'(+,( ,-& 5/2,)2? ,- -)29 10-+- 5/20;0,2 -+-/ + 5/2,)2 -+ 5&(+( '1 ,-& 0-'52 5-/'00,2 5(/( -129 )2+1(+-'-+- -& ,-5(/('-+2 ,- )(&0,(, /-(&0( (,02/0(1 52/:- ,- +2 )'5&0/ )2+ -1- &0+-('0-+2 C2)( C2&(. ,- M*0)2 &21 5-+(&0( - 0+)&12 5-,- )(+)-&(/ &( &0)-+)0(. A )2+0+()0B+9 '-1/2 &( (;&( ,- '(+->2 2(& ,- 5/2,)2 :- 10-+- -1(;&-)0,( -+ &( 5&(+(9 5(/( )(,( +2 ,- &21 )B,021 :'(+->('21. C2'2 5-,- 2;1-/<(/1- ,-15*1 ,- &( ,-1)/05)0B+ ,- &( 5/-1-+()0B+9 1- '-+)02+( -& )B,02 ,-& 5/2,)2 %S&U'9 -& 0-'52 ,<0,( ,-& 5/2,)2 ,- ()-/,2 ( &( 5/-1-+()0B+9 -& 0-'52 '0'2 :5-,- 5-/'(+-)-/ -+ &( 5&(+( (+-1 ,- 1(&0/ (& '-/)(,29 -& 0-'52 '0'2 :- 5-,- 5-/'(+-)-/ -+ &21 C-+/21 ,- D01/0;)0B+9 (1 )2'2 -& 0-'52 :- ,-;-/ -1(/ )2+ -& ,-(&&01( 2 -+,-/2.
E1( 52&0)( +21 5-/'0- )2+/2&(/ @10)('-+- &21 5/2,)21 +21 2;&0( ( '(+-+-/ 2,21 &21 (/)&21 0+<-+(/0(,21. E1 52/ -&&2 :- -+ 5&(+( C(0&+ )(,( ,( 1- /-(&0(+ ,21 0+<-+(/021 ,0(/0219 )2+ &( =+(&0,(, ,- '(+-+-/ -& )2+/2& ,- +-1/21 5/2,)21 (1-/(/ &(1 -01-+)0(1
5(/( -& '-/)(,29 ( :- )2'2 '-+)02+(;( &21 5/2,)21 12+ (&('-+/2(0<21 +-)-1(/021 5(/( (/(+0(/ &( 5/-1-+)0( -+ -& '-/)(,2. P21-/02/'-+- -5&0)(/* -& 101-'( ,- /(;(>2 )2+ &21 0+<-+(/021.
INSTALACIONES ADECUADAS U+ (&'()*+ ,-;- /-1(/,(/ &21 '(-/0(&-1 -+ ;-+ -1(,29 5/2--/&21 ,-& '-,02(';0-+-9 ,- /2;21 ,- '(&21 '(+->21 52/ 5-/12+(1 +2 (2/0(,(1. T(';0*+ ,-;- )2+10,-/(/ )2+,0)02+-1 -15-)0(&-1 5(/( &21 5/2,)21 :- (1 &2 /-:0-/(+. E12 -1 )2+ &( =+(&0,(, ,- '(+-+-/ -+ B50'(1 )2+,0)02+-1 &21 5/2,)21 :- ( 1- /-1(/,(+. P(/( )2+1-/<(/ &21 5/2,)21 -+ ;-+ -1(,29 1- (+ -1(;&-)0,2 /-1(/,21 @10)21 (,-)(,21 5(/( 5/2--/&21 ,-& '-,02 (';0-+- ,2/21 @()2/-19 &( (,-)(,( -'5-/(/( (';0*+ -1 -1-+)0(&9 5-1 +( -'5-/(/( ' (&( (@-)( &(1 5/250-,(,-1 @10)(1 ,-& 5/2,)2. E+2+)-19 ,(,(1 &(1 )2+,0)02+-1 ,- &21 5/2,)219 -1 1=)0-+- )2+ :-121 1- );/(+ ,- &21 /(21 ,-& 12& &( &&<0(9 -1 52/ -&&2 :- 1B&2 1/-:0-/- );/0/&21 )2+ + -)2 10-'5/- 1- )0,( &( -'5-/(/( ,-+/2 ,-& (&'()*+ J+2 ,-;- 1-/ '-+2/ ,- $#K C? 52/ &2 :- /-15-)( ( &21 /2-,2/-1 &(1 (<-1 -12 -1 52/ '-,02 ,- /('5(1 :- &21 (&->(+ ,-& 5/2,)2. T(';0*+ ,-;- 0+)&0/1- &21 -15()021 5(/( )0,(/ &21 0+<-+(/021 )2+10,-/(,21 )2'2 ,-@-)2121 2 -+ 5-/02,2 ,- 2;1-/<()0B+ 1 /2()0B+. P(/( -12 1- 0-+- ,-10+(,( +( 2+( -15-)=)( -1 /-152+1(;0&0,(, ,-& @()0&0(,2/ ,- 25-/()02+-1 ,-& -:052 ,- /(;(>2 '(+-+-/ &( 2+( -+ B50'(1 )2+,0)02+-1. H( + (5(/(,2 -15-)0(& 5(/( -& -'( ,- 5/2,)2 +2 )2+@2/'- ,-<2&)02+-19 -1- -1 -& 052 ,5/2,)2 :- 1- 0-+- 0,-+0=)(,2 )2'2 (n obs(r)ación J-& 5/2,)2 0,-+0=)(,2 5(/( '(+-+-/ -+ 2;1-/<()0B+9 -1 ( )(/2 (+2 ,-& /-( ,- )(&0,(, )2'2 ,- 25-/()02+-19 (';21 ,-;-+ /-<01(/ )2+0+('-+-
-1- 5/2,)2 ,(/&- 1-0'0-+2 5(/( /-0/(/&2 ,- -1- 5/2)-12 ,2;1-/<()0B+.
REGISTROS ADECUADOS DE ENTRADAS * SALIDAS Y( '-+)02+(;( :- &21 5/2,)21 12+ ,- (&( /2()0B+ 52/ -&&2 -+ -& (&'()*+9 &21 /-01/21 1- '(+0-+-+ 52/ '-,02 ,- '(/;--1 2 -0:-(1 ,- 0,-+0=)()0B+ ,- 5/2,)2 -121 1- ()(&0(+ )2+1(+-'-+-9 &2 )(& @()0&0( &( &2)(&0()0B+ 0+'-,0(( ,- &21 '01'21. A,-'19 +( <-+(>( (,0)02+(& -1 :- &21 5/2,)21 :- 1- '(+->(+ 12+ ,-'(10(,2 <010;&-19 52/ &2 :- -1 @)0& 0,-+0=)(/&21.
+UNCIÓN DE LOS AL,ACENES E1(1 12+ &(1 5/0+)05(&-1 @+)02+-1 :- ,-;-+ )'5&0/ &21 (&'()-+-1 ". M(+-+-/ &(1 '(-/0(1 5/0'(1 5/2-0,(1 ,- 0+)-+,0219 /2;21 ,--/02/21. $. P-/'00/ (
&(1
5-/12+(1 (2/0(,(1 -&
())-12 (
&(1 '(-/0(1 (&'()-+(,(1. 3. M(+-+-/ -+ )2+1(+- 0+@2/'()0B+ (& ,-5(/('-+2 ,- )2'5/(19 12;/- &(1 -01-+)0(1 /-(&-1 ,- '(-/0( 5/0'(. 4. L&-<(/ -+ @2/'( '0+)021( )2+/2&-1 12;/- &(1 '(-/0(1 5/0'(1 J-+/(,(1 1(&0,(1 %. V00&(/ :- +2 1- (2-+ &21 '(-/0(&-1 J'0'21'+0'21. A2/( <-('21 :- 5(/( -& )(12 :- -52+-'21 -+ -1- /(;(>29 1)'5&-+ 2,(1 &(1 @+)02+-1 (+-1 '-+)02+(,(1 5-/2 (,-)(,(1 ( 5/2,)21 -/'0+(,21 ,- +-1/( 5&(+(9 -12 -1 •
L21 5/2,)21 1- '(+0-+-+ 5/2-0,21 ,- 0+)-+,0219 ,- /2;21 ,--/02/21.
•
E& ())-12 -1 5-/'00,2 5(/( 2,2 -& 5-/12+(& (2/0(,2.
•
L(1 0+@2/'()02+-1 ,- &(1 -01-+)0(1 /-(&-1 12+ 5/252/)02+(,(1 (& /-( ,- L210)( 5(/( :- 1- /-(&0)-+ (,-)(,('-+- &21 5/2/('(1 ,- <-+(1 ,- 5/2,))0B+.
•
L21
)2+/2&-1
12;/-
&(1
-+/(,(1
1(&0,(1
1-
&&-<(+
(,-)(,('-+- 52/ -& 5-/12+(& ,- O5-/()02+-1 1- '(+0-+-+ ()(&0(,21 (/)0<(,21 2,21 &21 /-01/21. •
E+ )(+2 ( &21 '0'21 '+0'21 ,- )(,( 5/2,)29 *121 12+ -1(;&-)0,21 52/ -& /-( ,- 5&(+-()0B+ ,- &( 5/2,))0B+ 5(/( -&&2 1- ;(1( -+ &( 0+@2/'()0B+ -+ &+-( :- -& /-( ,- 25-/()02+-1 '(+0-+- ,- 11 (&'()-+-1.
+UNCIÓN DE LAS E-ISTENCIAS A )2+0+()0B+9 '-+)02+2 &( @+)0B+ 5/0+)05(& ,- &(1 -01-+)0(1 /-(&02 &( )2'5(/()0B+ )2+/( &2 :- -+-'21 -+ P&(+( C(0&+ )2+ &( =+(&0,(, ,- (/(+0(/ -& (;(1-)0'0-+2 - 0+<(&0,(/ )(&:0-/ -@-)2 ,- •
R-/(12 -+ -& (;(1-)0'0-+2 ,- '(-/0(&-1.
•
A;(1-)0'0-+2 5(/)0(&.
•
C2'5/( 2 5/2,))0B+ 0+-//'50,(.
•
R(50,- -=)()0( -+ (-+)0B+ ( &(1 +-)-10,(,-1.
D- ()-/,2 ( &2 (+-/02/ +-1/(1 -01-+)0(1 )'5&-+ &21 &0+-('0-+21 52/ &2 (+2 •
L21 5/2,)21 1- ,01/0;-+ )2+0+('-+- ( &(1 ,01/0;0,2/(1 >+2 )2+ -& ,-5(/('-+2 ,- --2 -& /-( ,- L210)(9 1/(;(>( 5(/( -<0(/ ,-1(;(121 -+ &21 50121 ,- *1(1 &0'(1.
•
L21 (;(1-)0'0-+21 :- 1- /-(&0(+ 12+ ,- @2/'( )2+1(+- -1 5(/- ,-& /(;(>2 <00&(/ :- &21 )2121 ,- /(+152/()0B+ 1-(+ &21 B50'219 (5/2<-)(+,2 (& '0'2 &( )(5()0,(, ,- &(1 +0,(,-1.
•
L( 5/2,))0B+ (';0*+ 1- /-(&0( )2+1(+-'-+- - 0+)&12 &&-( ( 12;/-5(1(/ &(1 )(5()0,(,-1 ,-& (&'()*+? 10+ -';(/29 -12 2;-,-)-9 )2'2 <-/-'21 '1 (,-&(+-9 ( @()2/-1 --/+21 ( &( 5&(+(9 '1 ;0-+ ( (-+,-/ &(1 +-)-10,(,-1 ,-& '-/)(,2.
•
C2'2
)2'5&-'-+2
(
&2
'-+)02+(,2
(+-/02/'-+-9
&(1
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
E.UI$OS DE AL,AC/N S- 5-,- ('-+(/ ')2 &( -=)0-+)0( 2(& &( -0;0&0,(, ,- &21 5/2)-,0'0-+21 :- -'5&-( -& (&'()-+('0-+2 ,- '(-/0(&-19 '-,0(+-& 12 ,- + -:052 (,-)(,2. E+ (&+(1 )2'5((19 -& ,-5(/('-+2 ,-
)2+1-/<()0B+
)2+10-
&(1
-1(+-/(19
&21
)(10&&-/219
)2'5(/0'0-+219 -+/- 2/219 :- 1- ()-+ )2+ '(,-/( 2/,0+(/0( 2/21 '(-/0(&-19 10+ -';(/29 ()(&'-+- &(1 -1(+-/(1 ,- ()-/2 1(+ -)2 ( ,- 12 '1 -+-/(& :- &(1 ,- '(,-/( 5-,-+ )2'5/(/1- ( &21 @(;/0)(+-1 -15-)0(&0(,21 ,-& /('2 -+ +( /(+ <(/0-,(, ,- '2,-&21 ('(21. C2'2 ( -5&0)(;( 5(/( +-1/2 )(129 -& 5/2,)2 +2 /-:0-/- ,- -:0521 -15-)0(&-1 52/ &(1 )(/()-/10)(1 ,&( 5&(+(.
+UNCIÓN DE LA RECE$CIÓN L( @+)0B+ ,- /-)-5)0B+9 ( 1-( ,- +( +0,(, ,- &( )2'5(( 2 ,- + /(+152/(,2/ )2'+9 -1 &( '01'(. S0 -& '(-/0(& 1- /-)0;- ,- )(&:0-/ 2/( @-+- 2/2 ,-5(/('-+2 ,- &( )2'5((9 -& 5/2)-,0'0-+2 1-/ -& '01'2. E& 5/2,)2 -/'0+(,2 1- /-)0;- ,0/-)('-+- ,- &(1 &+-(1 ,5/2,))0B+9 -+ -1- )(129 &21 '2+()(/01(1 12+ &21 -+)(/(,21 ,/-)0;0/ &21 5/2,)21 5(/( 1 (&'()-+('0-+29 ,- <-/0=)(/ &(1 )(+0,(,-1 ,- )(,( 5/2,)2 &( )(&0,(, ,- -';(&(>- ,- -121. S0+ -';(/29 +2 -1 10+2 (1( -& =+(& ,-& /+2 2 ,- &( )2//0,( ,- 5/2,))0B+ )(+,2 1- ,( <(&0,- ( -1( ()0<0,(,9 -12 -1 52/:- -& 101-'( ,- /(;(>2 (1 &2 0-+0'5&-'-+(,2 1- ( )2'5/2;(,2 :- -12 -1 &2 :- '->2/ +21 @+)02+( ( 2,21. E+ &21 )(121 ,- &( /-)-5)0B+ ,- &21 '(-/0(&-1 ,- -+<(1(,29 (1 )2'2 &(1 ,-<2&)02+-1 &(1 /-,01/0;)02+-1 -& -+)(/(,2 ,- <-/0=)(/ &( (,-)(,( /-)-5)0B+ (';0*+ -1 -& '2+()(/01(9 5-/2 -+ -1- 5/2)-12 5(/0)&(/9
-& -+)(/(,2 ,- <-/0=)(/ &(1 )2+,0)02+-1 -+-/(&-1 ,- )(&0,(, )(+0,(, &- )2//-152+,-+ (& '(+02;/(1 -+-/(&-1 2 MG (;&(/* ,- -1(1 ()0<0,(,-1 '1 (,-&(+-.
I,$ORTANCIA DE UNA ADECUADA RECE$CIÓ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
$ROCESO DE RECE$CIÓN
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
COSTOS DE AL,ACENA,IENTO T2,2 '(-/0(& (&'()-+(,2 -+-/( ,--/'0+(,21 )21219 ( &21 )(&-1 ,-+2'0+(/-'21 )2121 ,- -01-+)0(1 2 ,- 0+<-+(/0219 &21 :,-5-+,-+ ;10)('-+- ,- ,21 <(/0(;&-1 &( )(+0,(, -+ -01-+)0(1 -& 0-'52 ,- 5-/'(+-+)0( -+ -01-+)0(1. C(+2 '(2/ -1 &( )(+0,(, -& 0-'52 ,- 5-/'(+-+)0(9 (+2 '(2/-1 1-/+ &21 )2121 ,- -01-+)0(1. E& 2;>-0<2 5/0+)05(& ,- )(&)&(/ )2+/2&(/ &(1 -01-+)0(1 -1 5(/( /-,)0/ (& '+0'2 -& )212 ,- -1(1 &0'(1. E+ +-1/2 )(129 &(1 52&0)(1 ,- 0+<-+(/021 :- '(+->('21 +21 5-/'0-+ /-,)0/ (& '0'2 +-1/21 )2121 ,- 0+<-+(/0219 -&&2 -1 52/:- )2'2 ( '-+)02+(;( ,(,( &( 10()0B+ ,- -';2-&&(/ -& 5/2,)2 ,- '(2/ ,-'(+,(9 &21 0+<-+(/021 12+ ,- (&( /2()0B+ 10 ;0-+ &(1 -01-+)0(1 12+ -+2/'-19 -12 -1 )2+/(1(+- )2+ :- -& 5/2,)2 1(&- )(10 ,- 0+'-,0(2 52/ -1( 10()0B+ +2 1- 5-/'0- :- -& 5/2,)2 1- /-(-. P(/( ,(/ +( 0,-( ,&2 '-+)02+(,2 ( /-1-/<( ,- 5&(1'(/&2 )2+ '(2/ ,-(&&- ,-15*19 &-1
)2'-+2 :-9 -+ &( 5&(+(9 -+ + ,( ,- /(;(>2 ,- $4 2/(1 -@-)0<(1 1&&-(+ ( -';2-&&(/ -+ 5/2'-,02 (&/-,-,2/ ,- "8#9### )(>(1 ,- 5/2,)2 -/'0+(,2 -+/- 2,(1 11 5/-1-+()02+-1 -& --2 2 1(&0,( ()0( &(1 ,01/0;0,2/(1 ,- -121 '01'21 5/2,)21 -+ &(1 '01'(1 $4 2/(19 -1 ,(5/20'(,('-+- $##9### )(>(1.
T/CNICAS DE AL,ACENA,IENTO DE ,ATERIALES E& (&'()-+('0-+2 ,- '(-/0(&-1 ,-5-+,- ,- &( ,0'-+10B+ )(/()-/10)(1 ,- &21 '(-/0(&-1. E121 5-,-+ -00/ +( 10'5&-1(+-/( (1( 101-'(1 )2'5&0)(,219 :- 0+<2&)/(+ /(+,-1 0+<-/102+-1 )2'5&->(1 -)+2&2(1. L( -&-))0B+ ,-& 101-'( ,(&'()-+('0-+2 ,- '(-/0(&-1 ,-5-+,- ,- &21 100-+-1 @()2/-1
E15()02 ,0152+0;&- 5(/( -& (&'()-+('0-+2 ,- &21 '(-/0(&-1. T0521 ,- '(-/0(&-1 :- 1-/+ (&'()-+(,21.
N'-/2 ,- (/)&21 (/,(,21.
V-&2)0,(, ,- (-+)0B+ +-)-1(/0(.
T052 ,- -';(&(>-.
E& 101-'( ,- (&'()-+('0-+2 -1)20,2 ,-;- /-15-(/ (&+(1 *)+0)(1 0'5/-1)0+,0;&-1 ,-& (&'()-+('0-+2 ,- '(-/0(&-1. L(1 5/0+)05(&-1 *)+0)(1 ,- (&'()-+('0-+2 ,- '(-/0(&-1 12+
01 Carga Unitaria# S- ,( -& +2';/- ,- )(/( +0(/0( ( &( )(/( )2+100,( 52/ -';(&(>-1 ,- /(+152/- :- (//-&(+ 2 ()2+,0)02+(+ +( )0-/( )(+0,(, ,'(-/0(& 5(/( 5210;0&0(/ 1 '(+05&()0B+9 /(+152/- (&'()-+('0-+2 )2'2 10 @-1- +( +0,(,. L( )(/( +0(/0( -1 + )2+>+2 ,- )(/( )2+-+0,2 -+ + /-)050-+- :- @2/'( + 2,2 +0)2 -+ )(+2 ( &(
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
21 Ca3as o Ca3on(s# E1 &( *)+0)( ,- (&'()-+('0-+2 0,-(& 5(/( '(-/0(&-1 ,- 5-:-(1 ,0'-+102+-19 )2'2 2/+0&&219 (+0&&21 2 (&+21 '(-/0(&-1 ,- 2=)0+(9 )2'2
5&'(19
&50)-19
-+/-
2/21.
A&+21
'(-/0(&-1
-+
5/2)-1('0-+29 1-'0()(;(,21 1- 5-,-+ (/,(/ -+ )(>(19 -+ &(1 5/250(1 1-))02+-1 5/2,)0<(1. L(1 )(>(1 2 )(>2+-1 5-,-+ 1-/ ,- '-(&9 ,- '(,-/( 2 ,- 5&10)2. L(1 ,0'-+102+-1 ,-;-+ 1-/ -1:-'(0(,(1 1 ('(2 5-,- <(/0(/ -+2/'-'-+-9 5-,- )2+1/0/&(1 &( 5/250( -'5/-1( 2 (,:0/0/&(1 -+ -& '-/)(,2 5/2<--,2/.
41 Estant(rías# E1 +( *)+0)( ,- (&'()-+('0-+2 ,-10+(,( ( '(-/0(&-1 ,- ,0<-/121 ('(21 5(/( -& (522 ,- )(>2+-1 )(>(1 -1(+,(/0(,(1. L(1 -1(+-/(1 5-,-+ 1-/ ,- '(,-/( 2 5-/=&-1 '-&0)219 ,- <(/021 ('(21 ,0'-+102+-19 &21 '(-/0(&-1 :- 1- (/,(+ -+ -&&(1 ,-;-+ -1(/ 0,-+0=)(,21 <010;&-19 &(1 -1(+-/(1 )2+10-+ -& '-,02 ,(&'()-+('0-+2 '1 10'5&- -)2+B'0)2. E1 &( *)+0)( (,25(,( 5(/( 50-(1 5-:-(1 &0<0(+(1 )(+,2 &(1 -01-+)0(1 +2 12+ ' /(+,-1.
51 Co6u7nas# L(1 )2&'+(1 1- 0&0(+ 5(/( ()2'2,(/ 50-(1 &(/(1 -1/-)(1 )2'2 ;219 ;(//(19 )2//-(19 <(/(1 /-1(19 ->-1 -+/- 2/(1. P-,-+ 1-/ '2+(,(1 -+ /-,0(1 5(/( @()0&0(/ 1 '2<0'0-+29 1 -1/)/( 5-,1-/ ,- '(,-/( 2 ,- ()-/2.
81 A9i6a7i(ntos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
:1 Cont(n(;or(s +6(0,2 /-101-+- )()2 <&)(+0(,29 )2+ + /-<-10'0-+2 0+-/+2 :- <(/( 1-+ 1 12. S0&0( 5(/( (&'()-+('0-+2 '2<0'0-+2 ,- 1B&0,21 ( /(+-& ,&:0,219 )2+ )(5()0,(, :- 5-,- <(/0(/ -+/- %## ( "### 0&21. S '2<0'0-+2 5-,- ()-/1- 52/ '-,02 ,- (50&(,2/(1 2 /(11 E1 ' )2'+ &( 0&0()0B+ ,- *)+0)(1 ,- (&'()-+('0-+2 )2+ -& 101-'( ,- (50&('0-+2 ,- )(>(1 2 5&((@2/'(19 :- 5/252/)02+(+ -0;0&0,(, '->2/ (5/2<-)('0-+2 <-/0)(& ,- &21 (&'()-+-1.
SISTE,A DE CONTROL DE INVENTARIOS E& -'( ,- 0+<-+(/021 5(/( )(&:0-/ -'5/-1( -1 + @()2/ ,--/'0+(+- 5(/( &( 2'( ,- ,-)0102+-1 5-1 ,- -&&2 ,-5-+,-+ &(1 5210;&-1 <-+(19 &21 5/2/('(1 ,- 5/2,))0B+9 &( ,01/0;)0B+ -+ -& '-/)(,29 &( <-&2)0,(, ,- /-15-1( (1( &(1 0&0,(,-19 5-/2 +2 1B&2 1/(( ,- -+-/ -& 0+@2/'- ,- )(+2 ( ,-+/2 ,- + (&'()*+ 10+2 ,-+-/ -& ,(2 )2//-)29 -1 ,-)0/9 :- &( 0+@2/'()0B+ 5/252/)02+(,(9 1-( 5/-)01( +2 -01(+ 0+)2+/-+)0(1 J&&'-+1- ,0@-/-+)0(1 :- +21 &&-<-+ ( 2'(/ '(&(1 ,-)0102+-1 2 5-2/ (+ :- 5-/>,0:-+ ( &( )2'5(( -+ &( 2;-+)0B+ ,- (+(+)0(1.
A67ac=n ;( ,at(rias $ri7as C2'2 2;1-/<('21 -+ -& 2/(+0/('( ,-& /-( ,- 25-/()02+-1 1-+)-+/(+ ,21 (&'()-+-19 +2 -1 -& ,- '(-/0( 5/0'( :- )2'5/-+,2,21 &21 -&-'-+21 ;10)21 :- 12+ +-)-1(/021 5(/( &( @(;/0)()0B+ ,-& 5/2,)2 &&'-1- (5B+ 2 (5(/21)(9 -0:-(1 5(/( 2,(1 &(1 5/-1-+()02+-1 ,- +2 /-2/+(;&-9 -/'2-+)20;&-9 1/-) 2 -'5&(-9 -& ()(/ /-=+(,( 2 -1+,(/9 &( @/)21(9 &21 )2+)-+/(,21 &21 ,0@-/-+-1 :'0)21 :- 1- 0&0(+ 5(/( -& 5/2)-12 ,- @(;/0)()0B+ ,- &( ;-;0,(. P(/( -& 5/-1-+- 5/2-)2 -1- (&'()*+ +2 -1 )2+-'5&(,2 -+ 1 2(&0,(,9 ,-;0,2 ( :- -1 +( ,0<010B+ ( &( :- +2 5-/-+-)2 )2'2 (&9
5-/2
-+-'21
/-152+1(;0&0,(, 5(/)0(& 52/
1-/
,-&
'01'2
,-5(/('-+2 )2'5(/0/ (&+(1 /-(1 ,-+/2 ,-& &( 2 ,-& (&'()*+. E+ -& )(5&2 (+-/02/ 1- '21/B -& &( 2 ,- &( 5&(+( 0,-+0=)(+,2 (&+(1 ,- &(1 /-(1 5/0+)05(&-19 (1 )2'2 &21 (&'()-+-19 (+2 ,-
5/2,)2 -/'0+(,2 )2'2 ,- '(-/0( 5/0'(. E12 +21 <( (,(/ ( ;0)(/ &21 &(/-1 ,2+,- 1- -+)-+/(+ +-1/21 5/2,)21 ( &2)(&0(/ &21 ,0@-/-+-1 (&'()-+-1.
A67ac=n ;( $ro;ucto T(r7ina;o E& (&'()*+ ,- 5/2,)2 -/'0+(,2 -1 )2'5-12 52/ 2,21 &21 5/2,)21 :- 1- @(;/0)(+ -+ &( 5&(+(9 ()(&'-+- )2+('21 )2+ 2)2 )B,021 ,0@-/-+-1 &21 5/2,)21
5/2<-+0-+-1
,- ,01/0;0,2/(19
:-
12+
/-)0;0,21
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
$ro;uctos T(r7ina;os E6abora;os 9or 6a $6anta1
E3(796os
;(
$ro;uctos ;( R(;istribución1 E121 5/2,)21 +2 12+ @(;/0)(,21 52/ &( P&(+(9 5-/2 12+ /-)0;0,21 ,&(1 ,0<-/1(1 ,01/0;0,2/(1 5(/( 1-/ -+<0(,21 +-<('-+- ( 2/21 ,-10+21
,at(ria6(s ;( En)asa;o C6asi>ca;os D(ntro ;(6 A67ac=n ;( $ro;ucto T(r7ina;o1
,at(ria6(s ;( E7ba6a3( ?u( son Co6oca;os D(ntro ;(6 A67ac=n ;( $ro;ucto T(r7ina;o1
CONCLUSIONES
H2 -+ ,( +21 -+@/-+('21 ( /(+,-1 /-219 (2/( '1 :- (+-1 -+ &(1 -'5/-1(1 -1))('21 -& -'( ,- 250'0()0B+ ,- /-)/1219 ,- (,'0+01/()0B+ ,- )21219 ,- &210)( ,- '(-/0(&-19 ,/-,))0B+ ,- )2121? -+ =+9 2,21 -121 */'0+21 0-+-+ + 2;>-0<2 )2'+9 :- -1 -&0'0+(/ &21 (121 :- 12+ 0++-)-1(/021.
S2+ &21 (&'()-+-1 &21 :- )2+0-+-+ +( ;-+( 5(/- ,-& ,0+-/2 ,- +( -'5/-1( &2 0-+-+ ,- ,0@-/-+-1 @2/'(1? -+ &21 5/2,)21 -/'0+(,219 -+ &(1 '(-/0(1 5/0'(19 -+ &( 5(5-&-/(9 -+ &(1
/-@())02+-19 -+ =+9 2,2 )(+2 -01- ,-+/2 ,-& (&'()*+ 0-+- + <(&2/ -1 5/250-,(, ,- &( )2'5((.
P(/( 52,-/ <-/ /-(&'-+- &( 0'52/(+)0( ,-& )212 :- 0-+-+ &21 (&'()-+-19 -1 +-)-1(/02 -+/(/ -+ -& -'( ,- ,0@-/-+)0(1 ,0+<-+(/021 <-/ ,- )-/)( &2 :- /-(&0(+ &(1 5-/12+(1 :- 1-+)-+/(+ (,'0+01/+,2&21 5(/( 52,-/ )2+/2&(/&21 +2 5-/,-/ -& ,0+-/2 ,- &( )2'5(( ,-;0,2 ( @(&&(1 25-/(0<(1.
RECO,ENDACIONES
R-/2(&0'-+()0B+ ( &21 E:0521 ,- T/(;(>2 E+ P&(+( 5/0+)05(& ,S(+ P-,/2 S&(9 1- /(;(>( ;(>2 -& 101-'( ,- (&2 ,-1-'5-2 &2 )(& 10+0=)( :- &21 -:0521 ,- /(;(>2 1- )2'0-+(+ ( '(+->(/ )2+ )0-/2 +0<-& ,- '(,/- -12 5-/'0- :- 1-(+ (2,0/00,21 -+0-+,2 +( '-( 2;>-0<21 )&(/21.
T/(;(>2 -+ E:052 E1- -'( -1 ;(1(+- ,-&0)(,2 52/:- )(10 10-'5/- (& (;&(/ ,- + -:052 ( <-)-1 +21 2&<0,('21 ,- :(';0*+ -1('21 (;&(+,2 ,- 1-/-1 '(+219 :- ')(1 <-)-1 +2 50-+1(+ ,- &( '01'( '(+-/( :- +212/21 52/ -&&2 ( <-)-19 1- 2/00+(+ )2+0)21 :- 0'50,-+ &2/(/ +( (,-)(,( 10+-/0(.
D0@-/-+)0( ,- 0+<-+(/021 M(+-+-/ -+ -& '+0'2 &(1 ,0@-/-+)0(1 ,- 0+<-+(/021 ,- 2,21 &21 5/2,)21 '(-/0(&-1.
"I"LIOGRA+A
(&&29 R. H. J$##4. L210)(9 %( E,0)0B+. E+ Logística: Administración De La Cadena De Suministros J5. 3$6 C(5&2 ! D-)0102+-1 S2;/- P2&0)(1 D- I+<-+(/021. P-(/12+ E,)()0B+. Cervecería Hondureña . JM(/2 ,- $#"7. O;-+0,2 ,-
5)-/<-)-/0(2+,/-+(.)2'
Club Ensayos. JM(/2 ,- $#"7. O;-+0,2 ,-
.)&;-+1(21.)2'
