This research focuses on the pharmaceutical sector, where internal inventory management is an important factor to optimize costs and the development of productive activities. The present investigative study proposes as a primary objective to analyze the inventory management of the pharmaceutical sector of the city of Manta, in order to determine its incidence on profitability. The methodology that supports the study is based on a qualitative and quantitative approach because surveys and interviews were applied to the personnel who have constant participation in the inventory process. The results demonstrate the absence of standardized processes and therefore of norms and procedures that contribute to the correct custody of these stocks. Keywords: Inventory, management, pharmaceutical, efficiency.La presente investigación se enfoca en el sector farmacéutico, donde la gestión interna del inventario es un factor importante para optimizar los costos y el desarrollo de actividades productivas. El presente estudio investigativo plantea como objetivo primordial analizar la gestión de inventario del sector farmacéutico de la ciudad de Manta, a fin de determinar su incidencia en la rentabilidad. La metodología que sustenta el estudio se basa en un enfoque cualitativo y cuantitativo porque se aplicó encuestas y entrevistas al personal que tiene participación constante en el proceso del inventario. Los resultados demuestran la ausencia de procesos estandarizados y por ende de normas y procedimientos que aporten a la correcta custodia de estas existencias. Palabras clave: Inventario, gestión, farmacéutica, eficiencia. ABSTRACT This research focuses on the pharmaceutical sector, where internal inventory management is an important factor to optimize costs and the development of productive activities. The present investigative study proposes as a primary objective to analyze the inventory management of the pharmaceutical sector of the city of Manta, in order to determine its incidence on profitability. The methodology that supports the study is based on a qualitative and quantitative approach because surveys and interviews were applied to the personnel who have constant participation in the inventory process. The results demonstrate the absence of standardized processes and therefore of norms and procedures that contribute to the correct custody of these stocks. Keywords: Inventory, management, pharmaceutical, efficiency. Fecha de recepción: 05 de octubre de 2022; Fecha de aceptación: 13 de diciembre de 2022; Fecha de publicación: 09 de enero de 2023.