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Economía
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Apuntes de economía. Tema inversión.
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APROVISIONAMIENTO Y GESTIÓN DE INVENTARIO1. APROVISIONAMIENTO
La obtención y gestión de existencias forman la función de
aprovisionamiento.
La amplia diversidad que existe se puede clasificar en 3 grandes
grupos:
- Las empresas del sector secundario: la función de aprovisionamiento
es importante y compleja.
- Las empresas comerciales: median entre el productor y consumidor
comprando y vendiendo productos ya elaborados.
- Las empresas de servicios: la función de aprovisionamiento tiene
menos importancia, ya que no existen inventarios, ni de materias
primas ni de productos acabados.
2. LAS EXISTENCIAS
Las empresas necesitan un conjunto de materiales para poder realizar
su actividad de producir bienes y servicios.
- Son bienes tangibles y por tanto tienen la cualidad de poder ser
almacenados.
- Se incorporan al proceso productivo.
Según la función que desempeñan en el proceso productivo, las
existencias se clasifican en:
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