| dc.contributor | Caicedo Monserrate, Diana Lorena | |
| dc.creator | Bravo Cevallos, Samantha Cecibel | |
| dc.date | 2023-05-22T17:06:07Z | |
| dc.date | 2023-05-22T17:06:07Z | |
| dc.date | 2023 | |
| dc.date.accessioned | 2023-08-08T17:01:00Z | |
| dc.date.available | 2023-08-08T17:01:00Z | |
| dc.identifier | http://dspace.utb.edu.ec/handle/49000/13793 | |
| dc.identifier.uri | https://repositorioslatinoamericanos.uchile.cl/handle/2250/8042608 | |
| dc.description | Inventory control is an activity that everyone in the wholesale distribution industry should consider. This means stricter regulation of own shares. The present case study pursued the objective of analyzing inventory control at the Su Receta Pharmacy in the city of Babahoyo through the use of financial information in the 2021-2022 period. For that, a mixed methodology was implemented with numerical and non-numerical data. As a first point, the analysis was carried out using the Kardex based on the FIFO method, taking into account the sales for the month of January only of antiviral drugs, continuing with the procedure for meeting the objectives, a horizontal analysis continued from the statements of financial position of 2021 and 2022 of the Pharmacy "Su Receta" in order to discover what are the problems with the control of inventories in said periods. In conclusion, the company Farmacia "Su Receta" has a very deficient inventory control given that when analyzing with the Kardex the movements of purchases and sales with the fifo method, a large percentage of that merchandise is evident, which is why the entity is asking for too much stock from its suppliers without taking into account the demand for the product itself, while based on the horizontal analysis, the decrease in inventories was evidenced from one year to the next. | |
| dc.description | Inventory control is an activity that everyone in the wholesale distribution industry should consider. This means stricter regulation of own shares. The present case study pursued the objective of analyzing inventory control at the Su Receta Pharmacy in the city of Babahoyo through the use of financial information in the 2021-2022 period. For that, a mixed methodology was implemented with numerical and non-numerical data. As a first point, the analysis was carried out using the Kardex based on the FIFO method, taking into account the sales for the month of January only of antiviral drugs, continuing with the procedure for meeting the objectives, a horizontal analysis continued from the statements of financial position of 2021 and 2022 of the Pharmacy "Su Receta" in order to discover what are the problems with the control of inventories in said periods. In conclusion, the company Farmacia "Su Receta" has a very deficient inventory control given that when analyzing with the Kardex the movements of purchases and sales with the fifo method, a large percentage of that merchandise is evident, which is why the entity is asking for too much stock from its suppliers without taking into account the demand for the product itself, while based on the horizontal analysis, the decrease in inventories was evidenced from one year to the next. | |
| dc.description | El control de inventario es una actividad que todos en la industria de distribución mayorista deberían considerar. Esto significa una regulación más estricta de las acciones propias. El presente estudio de caso perseguía el objetivo de analizar el control de inventarios en la Farmacia Su Receta de la ciudad de Babahoyo mediante el uso de información financiera en el periodo 2021-2022. Para aquello se implementó una metodología mixta con datos numéricos y no numéricos. Como primer punto se procedió al análisis mediante el Kardex en función del método FIFO, tomando en cuenta las ventas del mes de enero únicamente de fármacos antivirales, siguiendo con el proceder para el cumplimiento de los objetivos, se continuó realizando un análisis horizontal a partir de los estados de situación financiera de 2021 y 2022 de la Farmacia “Su Receta” con el fin de descubrir cuales son los problemas con el control de los inventarios en dichos periodos. En conclusión, la empresa Farmacia “Su Receta” tiene un control de inventarios muy deficiente dado que al analizar con el Kardex los movimientos de compras y ventas con el método fifo se evidencia un gran porcentaje de esa mercadería que sobra por lo que la entidad está pidiendo demasiado stock a sus proveedores sin tener en cuenta la demanda del producto en sí, mientras que en base al análisis horizontal se evidenció la disminución de los inventarios en función de un año con el siguiente. | |
| dc.format | 33 p. | |
| dc.format | application/pdf | |
| dc.language | es | |
| dc.publisher | Babahoyo: UTB-FAFI. 2023 | |
| dc.rights | Atribución-NoComercial-SinDerivadas 3.0 Ecuador | |
| dc.rights | http://creativecommons.org/licenses/by-nc-nd/3.0/ec/ | |
| dc.subject | Inventarios | |
| dc.subject | Kardex | |
| dc.subject | Control | |
| dc.subject | Stock | |
| dc.subject | Método | |
| dc.subject | Análisis | |
| dc.title | Control de inventarios de la Farmacia Su Receta en la cuidad de Babahoyo en el período 2021-2022. | |
| dc.type | bachelorThesis | |
