Auditoría logística para evaluar el nivel de gestión de inventarios en empresas

the inventory management has a direct incidence in the return of the investment and the availability of products and services to the customers. that is why it is necessary to measure the performance and the results, as well as to know the best actions of improvement that should be implemented. the research in inventory management is based on mathematical models, although there is a tendency to evaluate the organizational management related to the inventories, but it is still segmented in the distribution operations or specific processes which impact the inventory without a comprehensive vision. through the analysis of specialized bibliography, reference models and standards, it is proposed the evaluation of the organizational aspects that affect the inventory management, starting from referents to define the development strategy, since only with the application of models of operational research to manage the inventory it is not possible to guarantee their effectiveness.