Inventory management and business profitability: an approach to mass consumption trading companies

  • Mayra Alexandra Moreno Chávez Universidad de las Fuerzas Armadas ESPE – Ecuador
  • Mélida Alexandra Guanotásig Umajinga Universidad de las Fuerzas Armadas ESPE – Ecuador
  • Kléver Armando Moreno Gavilanes Universidad de las Fuerzas Armadas ESPE – Ecuador
Keywords: inventory management; corporate profitability; marketers; management skills.


Mass consumption SMEs have been challenged to improve their inventory management. Therefore, the objective of the research was to analyze inventory management and financial performance through a study of managerial competencies of mass consumption SMEs in the Latacunga canton. The methodology used had a quantitative approach, with a correlational level, since it related both dependent and independent variables. The sample consisted of 293 mass consumption SMEs. The results showed that inventory management has a 74% influence on financial performance, since it allows identifying the economic and financial aspects that show the conditions in which the company operates with respect to the level of liquidity, solvency, and indebtedness. Finally, it was concluded that the managerial competencies of the leaders of these companies should be evaluated.


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Author Biographies

Mayra Alexandra Moreno Chávez, Universidad de las Fuerzas Armadas ESPE – Ecuador

Ingeniera en Ciencias Administrativas Especialidad Contabilidad y Auditoría por la Universidad Técnica de Cotopaxi.

Mélida Alexandra Guanotásig Umajinga, Universidad de las Fuerzas Armadas ESPE – Ecuador

 Ingeniera en contabilidad y auditoría C.P.A. por la Universidad Técnica De Cotopaxi.

Kléver Armando Moreno Gavilanes, Universidad de las Fuerzas Armadas ESPE – Ecuador

Doctor en Ciencias de la Empresa por la Universidad Rey Juan Carlos. Magister en Diseño Curricular y Evaluación Educativa, Magister en Gestión Financiera Empresarial y Máster universitario en Organización de Empresas. Docente a tiempo completo en la Facultad de Ciencias Administrativas de la Universidad Técnica de Ambato.


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How to Cite
Moreno Chávez, M. A., Guanotásig Umajinga, M. A., & Moreno Gavilanes, K. A. (2023). Inventory management and business profitability: an approach to mass consumption trading companies. Religación, 8(37), e2301063.