Metodología para la planificación de la inversión en inventarios en la actividad hotelera.

This article presents the results obtained in the empiric order, of a research oriented to look for alternatives for the efficient financial management that achieves a better position of risk and profitability. In the methodological order the contribution is a planning methodology for the short-term investment, which is based on the theoretical statements of the operative financial management, and it integrates financial and statistical methods cohesively, what supports its scientific bases. In the empiric order, the fundamental contribution is economic. Starting from the application of the methodological result in a case of study, annual savings are achieved by 10,205.00 monetary units, an increment of the return on investment of 1.01% and an improvement of the quality of the risk in 0.51%. These results demonstrate the effectiveness and validity of the methodology. [ABSTRACT FROM AUTHOR]