The Inventory as a determinant in the profitability of pharmaceutical distributors
Article Sidebar
Main Article Content
Abstract
In the competitive world in which business operates, it is necessary to develop internal control mechanisms that allow companies to reduce their costs to obtain greater utility. The present work has the objective of analyzing the control of inventories, contextualized in the sector of pharmaceutical distribution of the province of GuayasEcuador, in order to determine their incidence in the costs and the profitability of the companies. The methodology to follow in order to carry out an in-depth accounting diagnosis is based on scientific methods and techniques (observation, interviews and surveys) applied in a pharmaceutical distribution company, in the field of inventory management, being this exploratory and descriptive research. The results obtained, present the main drawbacks of inventory control in pharmaceutical distribution, which focus on the lack of control mechanisms, associated with the time of rotation. These results will serve as reference points for future research, considering other factors of the conduction of inventories in marketing companies, which allow the design of accounting control systems to contribute to optimize the marketing costs of this sector, highlighting the need for critical and reflexive use of Accounting theory throughout the investigative process.
Article Details
Authorship: The list of authors signing must include only those people who have contributed intellectually to the development of the work. Collaboration in the collection of data is not, by itself, a sufficient criterion of authorship. "Retos" declines any responsibility for possible conflicts arising from the authorship of the works that are published.
Copyright: The Salesian Polytechnic University preserves the copyrights of the published articles, and favors and allows their reuse under the Creative Commons Attribution-NonCommercial-ShareAlike 3.0 Ecuador license. They may be copied, used, disseminated, transmitted and publicly displayed, provided that: i) the authorship and the original source of their publication (journal, editorial and work URL) are cited; (Ii) are not used for commercial purposes; Iii) mention the existence and specifications of this license.
References
Caracas: Uyapal.
Hernández Sampieri, R., Fernández Collado, C., & Baptista Lucio, P. (2010). Metodología de la Investigación. México D.F., México
Solow D. y Mathur K. (1996). Investigació n de Operaciones. Editorial Prentice–Hall, Mexico, pp. 637–699.
Álvarez-Herrera, C.A, & Cabrera-Ríos, M. (2007). Control de inventarios y su aplicación en una compañía de telecomunicaciones.
Harris, F.W., How many parts to make at once. Factory, The Magazine of Management Science, 1913. 10(2): p. 135-136, 152.
Pérez Mantilla, Freddy Andrés, & Torres, Fidel. (2014). Modelos de inventarios con productos perecederos: revisión de literatura.
Parametrization and evaluation of Inventory Policy (s,Q) in Hospitals: A case of study in Barranquilla", Prospect, Vol 13, N° 1, 99-105, 2015.
Osorio, C. A. (2013). Modelos para el control de inventarios en las pymes. Panorama, 2(6).
Ballou, Ronald H., Logística: Administración de la Ca- dena de Suministro, 5ª Edición, Prentice Hall, Pearson Educación, México, 2004.