Diseño de un sistema de control de inventarios: activos fijos, alimentos, medicamentos y dispositivos, suministros de oficina y limpieza, basado en NIC-SP para el Hospital Pediátrico Alfonso Villagómez Román, de la ciudad de Riobamba, provincia de Chimborazo

Abstract

The following design of an inventory control system: fixed assets, food, medicines and devices, office supplies and cleaning, based on NIC-SP (International Accounting Standards for the Public Section) for the Alfonso Villagómez Román Pediatric Hospital from the city of Riobamba, Province of Chimborazo, has a purpose to define adequate procedures that allow to improve the levels of efficiency and effectiveness in its management, achieving in this way to optimize resources and time so that those ones involved can satisfy their needs in a fast and timely manner. For the development of the aforementioned design, we proceeded with the application of surveys to officials who carry out the inventory management in the entity and with the realization of a SWOT situational analysis, tools that allowed in their moment to obtain a global vision of the institution and of its main problems, among which are: it does not carry out periodic controls on inventories, which causes shortages, in addition there is no adequate control to differentiate the products that are about to expire and those ones that have just entered, which causes the wine cellar make shipments to pharmacy at random, and there is an accumulation of expired products. That is why it proposes new processes and policies that must be adopted, so that acquisitions, warehouse dispatches as well as the removal of obsolete products and goods can be carried out in the shortest possible time and under appropriate guidelines. It is recommended to put into operation the new inventory control system to improve the operability of the institution.