Inventory Management and Profitability: A Case Study in a Machinery and Tangible Goods Leasing Company

Cumpa-Flores K.G.; Morales-Pérez P.A.; Ciezamostacero S.E.; Mori-Ugarte C.E.; Flores-Rodriguez L.A.; Lozano-Peralta R.Y. · Proceedings of the LACCEI international Multi-conference for Engineering, Education and Technology (2023) · DOI: 10.18687/leird2023.1.1.421

Resumen

The objective of this research thesis was to determine the relationship between inventory management and the profitability of a machinery and tangible goods leasing company in the period 2022-2023. The work was of a quantitative approach, of a correlational scope, of an applied type and of a non-experimental and longitudinal design; In addition, it was applied as the registration form to collect the data of the study variables, which was applied to a sample of each record related to inventory management and profitability that were generated in the company's agricultural machinery rental company, for a period of one year and three months. The main result was that the company has a medium inventory management level of 26.7% and a high profitability of 66.7%. The main conclusion of the research work was that there is a negative, low and significant correlation between inventory management and profitability, as observed in Spearman's Rho coefficient=-0.245 and sig.=0.049.

Instituciones: Universidad Privada Antenor Orrego