Resumen

GARCIA PONCE, Cintia Mariuxi  y  RODRIGUEZ MENDOZA, Washington Ricardo. Inventory control and its impact on profitability. Case Los Gemelos lubrication plant in the city of Portoviejo, Ecuador. Cofin [online]. 2025, vol.19, n.1  Epub 01-Ene-2025. ISSN 2073-6061.

For companies, inventory represents a high cost. However, it is an essential part of the business, especially for automotive lubricant distributors, as it allows them to maintain inventory for buying and selling. To maintaining order and control over the inventories has become a task that requires a lot of responsibility and commitment, even more so when they are used in different types of vehicles without assigning an exit or destination number. Policies and processes provide better control, which contributes to management decision making and contributes to profitability with good financial health. In the research, bibliographic, theoretical, empirical, and analytical techniques were used and of course direct observation; methodology that provided information that allowed us to determine that inventory control does affect the profitability of companies since this guarantees that the company will have income in the present and future, as well as the ease of obtaining spare parts in the event of future automobile mechanical problems. The result of the investigation will serve to the Lubricadora Los Gemelos as the main beneficiary, which provided necessary information, described the existing problems and will help improve the inventory control process in an efficient and effective manner. In addition, it will serve as a reference guide for those who need to know broadly how to evaluate the processes related to inventory control and its impact on profitability.

Palabras clave : control; inventories; profitability; automobiles; lubricator.

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