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Universidad Autónoma Del Estado De México UNIVERSIDAD AUTÓNOMA DEL ESTADO DE MÉXICO FACULTAD DE ECONOMÍA “CONTROL DE INVENTARIOS DE ACUERDO AL ANEXO 24 DE LAS RGCE EN AUTOPARTES TOLUCA S.A DE C.V: 2013” TESIS QUE PARA OBTENER EL TÍTULO DE LICENCIADO EN RELACIONES ECONÓMICAS INTERNACIONALES PRESENTA ANGIE MEDINA MEJIA ASESOR L.C.I. LIZETTE ANDREA CALDERÓN VENCES REVISORES DRA. EN E. YOLANDA CARBAJAL SUÁREZ DRA. EN C.S. SARA QUIROZ CUENCA TOLUCA, MÉXICO MARZO 2016. Índice Introducción .............................................................................................................................................. 5 1. Capítulo I ............................................................................................................................................... 9 Marco teórico ................................................................................................................................................ 9 1.1 Comercio Internacional .................................................................................................................... 9 1.1.1 Mercantilismo ...............................................................................................................................10 1.1.2 Liberalismo ...................................................................................................................................11 1.1.3 Neoliberalismo .............................................................................................................................12 1.1.4. Ventaja competitiva ....................................................................................................................14 1.2 Comercio Exterior ...........................................................................................................................15 1.2.1 Apertura comercial ......................................................................................................................15 1.3. Industria Manufacturera, Maquiladora y de Servicios de Exportación (IMMEX) .................17 1.4. Control de Inventarios ...................................................................................................................19 1.4.1. Concepto e importancia de los inventarios ............................................................................20 1.4.2. Tipos de inventarios ...................................................................................................................20 1.4.3. Gestión de inventarios ...............................................................................................................23 1.4.4 Métodos para estimar el inventario ..........................................................................................25 1.4.5. Control interno ............................................................................................................................26 1.4.6. Cadena de suministro ................................................................................................................30 2. Capítulo II ........................................................................................................................................31 Industria de autopartes .........................................................................................................................31 2.1 Antecedentes ...................................................................................................................................31 2.2. Concepto .........................................................................................................................................33 2.3 Características ................................................................................................................................33 2.4 Cadena de suministro ....................................................................................................................34 2.5 Contexto mundial ............................................................................................................................36 2.5.1. Producción y consumo ..............................................................................................................36 2.5.2. Comercio ......................................................................................................................................40 2.6 Industria Mexicana ..........................................................................................................................42 2.6.1. Características ............................................................................................................................42 2.6.2. Producción y consumo ..............................................................................................................48 2.6.3. Empresas de autopartes ...........................................................................................................51 2 2.6.4 Distribución geográfica ..............................................................................................................52 2.6.5 Ventajas competitivas ................................................................................................................52 2.6.6. Socios Comerciales ...................................................................................................................53 2.6.6.1. El Nuevo Esquema de Empresas Certificadas (NEEC) ....................................................54 2.6.6.1.1 Obligaciones ..........................................................................................................................55 2.6.6.2. C-TPAT (Customs Trade Partnership Against Terrorism) ................................................58 3. Capitulo III. ......................................................................................................................................60 Industria Manufacturera, Maquiladora y de Servicios de Exportación (IMMEX) .........................60 3.1 Panorama general de la industria manufacturera de México ..................................................60 3.2 Antecedentes ...................................................................................................................................66 3.3 ¿En qué consiste el programa? ....................................................................................................68 3.4 Modalidades ....................................................................................................................................74 3.5 Beneficios .........................................................................................................................................76 3.6 Plazos ...............................................................................................................................................77 3.7 Compromisos de las empresas IMMEX ......................................................................................80 3.8 Empresas de autopartes con IMMEX ..........................................................................................82 4. Capitulo IV ..........................................................................................................................................85 Anexo 24 de las RCGMCE en Autopartes Toluca S.A de C.V ..........................................................85 4.1 Importancia del Estado de México en la industria de autopartes ............................................85 4.2 Antecedentes de la empresa Autopartes Toluca .......................................................................87 4.3 La empresa ......................................................................................................................................88 4.4 Implementación del Anexo 24 .......................................................................................................89 4.4.1 Catálogos ......................................................................................................................................92 4.4.2 Módulo de aduanas .....................................................................................................................93 4.4.3 Reportes ......................................................................................................................................101 4.5 Problemas en el manejo del sistema de inventarios ...............................................................102 Conclusiones ........................................................................................................................................107 Referencias ..............................................................................................................................................110 Anexos ......................................................................................................................................................115 Gráfica 1. Ventas globales por empresa, 2011-2013 (en millones de dólares). ...........................115 Gráfica 2. Producción de vehículos, 2010-2013 (en unidades). ......................................................115 Gráfica 3. Venta de automóviles, 2006-2014 (en unidades). ...........................................................116 3 Gráfica 4. Valor de las importaciones de autopartes, 2008-2013 (millones de dólares). ............116 Gráfica 5. Exportaciones de autopartes, 2013 (en millones de dólares). .......................................117 Gráfica 6. Importaciones de autopartes, 2013
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