Resumo

ASENCIO CRISTOBAL, Luis; GONZALEZ ASCENCIO, Edwin  e  LOZANO ROBLES, Mariana. The Inventory as a determinant in the profitability of pharmaceutical distributors. Retos [online]. 2017, vol.7, n.13, pp.231-250. ISSN 1390-8618.  https://doi.org/10.17163/ret.n13.2017.08.

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 Guayas-Ecuador, 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.

Palavras-chave : Control; cost; inventories; distribution; pharmaceutical; profitability.

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