Inventory Optimization and Working Capital Efficiency in a Small-Scale Restaurant: An Applied ABC–JIT Case Study

Abstract

Inventory inefficiency represents a critical operational and financial challenge for small and medium-sized enterprises (SMEs) in the gastronomic sector, particularly in emerging economies where formal control systems are often absent. This study presents an applied case analysis of inventory optimization in a small-scale restaurant located in Guayaquil, Ecuador. Using transactional sales data from a one-month operational period, an integrated inventory control framework combining ABC classification and Just-in-Time (JIT) policies was designed and implemented. The study evaluates the impact of differentiated stock control policies, safety stock calculations, and reorder point mechanisms on storage costs, waste reduction, and working capital utilization. Results indicate that Category A products accounted for approximately 80% of total revenue, enabling prioritized control strategies. The implementation of the proposed framework reduced estimated storage costs by 30%, waste by 60%, and improved working capital liquidity with a projected payback period of three months. Despite data limitations, findings demonstrate that structured inventory control models can significantly enhance operational efficiency in small-scale food service businesses. The study contributes practical evidence for inventory optimization in data-constrained SME environments.