Análisis y propuesta de mejora del control de inventarios en tiendas de conveniencia

Abstract

The project proposes the design of an internal control model aimed at reducing inventory losses in convenience stores linked to a service station, using an operational audit approach. The research is justified by the financial impact generated by recurrent losses, informal records, and weaknesses in supervision. It is proposed that the application of a structured continuous improvement methodology, supported by internal control tools and data analytics, strengthens management processes and the reliability of information supporting decision-making. The research was developed using the DMAIC methodology, employing interviews, direct observation, document review, statistical analysis, flowcharts, control testing, and a risk matrix based on the COSO model. In the improvement phase, an inventory policy, a procedure manual, and a Power BI dashboard were designed for continuous monitoring. The results reveal significant losses and medium-to-high operational risks, in addition to improvement opportunities in the segregation of duties and inventory control. The proposed model generates a net benefit of $99,952 with an investment of $2,780, resulting from the decrease in losses and the optimization of resources. Keywords: DMAIC Metodology, COSO Framework, Risk Management, Power BI