Browsing by Author "Lazo Sisalima, Gina Fernanda"

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    Propuesta de sistema de gestión de inventarios basado en NIC 2 para el departamento de farmacia de un hospital de la ciudad de Cuenca
    (Universidad de Cuenca, 2025-02-10) Lazo Sisalima, Gina Fernanda; Zhicay Calle, Jorge Luis; Tacuri Capelo, Elizabeth del Rocío
    The purpose of this integrative project was to design an inventory management proposal for a private-sector hospital, whose pharmacy department faces difficulties in conducting physical counts and handling inventory surpluses. Additionally, the department lacks a manual to address these tasks. On the other hand, it values its inventory using the Weighted Average Cost method, while the disposition for sale is based on expiration dates, employing the FIFO method. The issue arises due to the assignment of administrative-financial tasks to the chief pharmacist, who, with her professional care and extensive experience, has managed to create manuals for sales, purchases, and general storage of medications, including those subject to supervision. However, physical counts are a process that is not standardized, and as a result, inventory surplus handling lacks proper procedures. The methodological design adopted a mixed approach, employing a qualitative focus to gather information through interviews, participation in physical counts, and direct observation, alongside a quantitative focus that used statistical techniques and inventory control tools such as the ABC Model, Regression Analysis, Economic Order Quantity, and Reorder Points. Finally, the proposal was developed based on the information gathered and included the application of the aforementioned techniques. It was concluded that it is essential to optimize inventory acquisition processes using these tools, highlighting the application of NIC 2 regarding inventory valuation.