Planning of Inventories and Cost of Capital in the MYPES of the medical devices - Fence to Lima

Abstract

Objective: To determine the relationship that exists between inventory planning and the cost of capital in the MYPES of Cercado de Lima dedicated to the commercialization of medical devices. Method: The type of study was correlational, for which a non- experimental cross-sectional investigation was designed. The study population was determined by the 07 MYPES marketers of medical devices in Cercado de Lima. The hypothesis test was carried out using the simple linear regression model, processing the data in the SPSS21 statistical software. Results: It was determined, according to the verification of the hypotheses based on Pearson's correlation coefficients, that in the MYPES analyzed there is a deficient inventory planning given that they do not have an adequate purchasing policy, which generates an excess of inventory and losses due to product obsolescence. Conclusions: The study concludes that inventory planning is directly related to the increase in the cost of capital of MYPES that sell medical devices, since a Pearson correlation coefficient of 0,736 was obtained, this means that, without optimal planning of Higher inventories are increases in the cost of capital.