Bibliographic citations
Querevalú, M., Saavedra, T. (2024). Control interno de inventarios y la rentabilidad de la Clínica Santa Inmaculada Centro de Diálisis S.A.C, Catacaos, 2022 [Tesis, Universidad Privada Antenor Orrego]. https://hdl.handle.net/20.500.12759/52831
Querevalú, M., Saavedra, T. Control interno de inventarios y la rentabilidad de la Clínica Santa Inmaculada Centro de Diálisis S.A.C, Catacaos, 2022 [Tesis]. PE: Universidad Privada Antenor Orrego; 2024. https://hdl.handle.net/20.500.12759/52831
@misc{renati/1340801,
title = "Control interno de inventarios y la rentabilidad de la Clínica Santa Inmaculada Centro de Diálisis S.A.C, Catacaos, 2022",
author = "Saavedra Morales, Tania Karina",
publisher = "Universidad Privada Antenor Orrego",
year = "2024"
}
Internal inventory control in the health sector, specifically at Clínica Santa Inmaculada Centro de Dialisis S.AC, is important to guarantee the availability of medical and pharmaceutical supplies, reduce the risk of loss, reduce costs and optimize operational efficiency. This not only ensures the availability and quality of supplies but also protects clinic resources. The general objective of this thesis was to demonstrate to what extent internal inventory control is related to the profitability of the Santa Inmaculada clinic, Centro de Dialisis S.AC, Catacaos, 2022. A correlational design was applied, examining the financial statements and costs of 2021 and 2022 to evaluate operational profitability and costs per session. A questionnaire was also applied to 8 Clinic workers, who belong to the areas of management, logistics, accounting, warehouse, and admission. The results revealed that the clinic has better internal inventory control in 2022, obtaining a lower cost per session compared to 2021, in which 26.77% of the total difference per session was due to inventory control management. . Likewise, it was determined that the dimensions of internal inventory control are significantly related to profitability, according to the Pearson coefficient, where 0.965 was for control environment, 0.866 for risk evaluation, 0.658 for control activities, 0.890 for information and communication and 0.589 for supervision and monitoring. With the research carried out, it was concluded that internal inventory control is significantly related to the profitability of the Clínica Santa Inmaculada Centro de Dialisis S.A.C, Catacaos, 2022, demonstrating that good internal inventory control helps reduce supply costs, therefore having better operational profitability
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