This thesis focuses on addressing the issues faced by Serviteca Altagama S.A.S regarding the inadequate management of inventories and the absence of a procedure’s manual for the inventory department. The company faces difficulties in controlling the flow of merchandise within its warehouse, leading to errors by the manager. These situations result in financial losses due to a lack of control and insufficient inspection of the merchandise, negatively impacting the business outcomes. Additionally, the lack of an efficient inventory control system results in a lack of accurate and up-to-date information regarding the incoming and physical stock of products. This deficiency adversely affects order management as the company is unaware of the exact product rotation, leading to excessive or insufficient purchases. Consequently, this situation hampers sales and makes it challenging to identify the most profitable products.To address this issue, the implementation of a procedure’s manual is proposed, providing clear and detailed guidelines for the control and management of merchandise. Furthermore, it is recommended to conduct training sessions to update the staff's knowledge in inventory management methods and ensure proper execution of the processes. Additionally, establishing an updated record system that provides reliable information on stock levels and product rotation is suggested. This will enable informed decision-making and enhance the business's profitability. In conclusion, the implementation of a procedures manual, along with training sessions and an updated record system, are essential measures to improve the internal management of inventories at Serviteca Altagama S.A.S. These actions will not only enable more effective control of merchandise but also contribute to the growth and profitability of the business.