Análisis financiero y administrativo a la partida inventarios de la distribuidora de productos farmacéuticos y medicinales Silvio Abad(DISA) de la ciudad de Cuenca, durante los períodos 2013 y 2014

Abstract

The inventory form the basis of all activities of a company, it is considered the backbone that keeps standing and which are carried out different activities, because of the role occupied inventory within the organization the need arises to make an analysis the result of which will help improve the management and control should be on this game, which in turn causes a guide to serve as a guideline on the administrative side for decision-making. In this paper we try to measure the effectiveness in the management of the inventory account through a financial and administrative analysis from data obtained from the company DISA, a distributor of drugs that is based in the city of Cuenca, for which all activities revolve around inventories. Based on the results of the analysis report we present a proposal allowing data to make decisions in a timely and reliable manner with respect to inventories. We finish the job with the perceived conclusions after our respective analyzes and recommendations to help strengthen control and inventory management, thus supporting the growth of the company DISA.