Bibliographic citations
Barbarán, K., Trujillo, Y. (2019). Impacto en la rentabilidad de los laboratorios farmacéuticos ubicados en Lima en el periodo 2017 por la medición de los medicamentos oncológicos devueltos por vencer [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/625764
Barbarán, K., Trujillo, Y. Impacto en la rentabilidad de los laboratorios farmacéuticos ubicados en Lima en el periodo 2017 por la medición de los medicamentos oncológicos devueltos por vencer [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2019. http://hdl.handle.net/10757/625764
@misc{renati/368429,
title = "Impacto en la rentabilidad de los laboratorios farmacéuticos ubicados en Lima en el periodo 2017 por la medición de los medicamentos oncológicos devueltos por vencer",
author = "Trujillo Llacua, Yajayra Sandy",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2019"
}
The present research work was carried out to identify the impact on the profitability caused by oncological medicines returned due to their expiration in pharmaceutical laboratories located in Lima in the period 2017. The investigation was based on ten pharmaceutical laboratories located in Lima, and it is considered that it is of the utmost importance that managers understand how the measurement of oncological medicines returned due to its expiration influence the business profitability. Therefore, this investigation seeks that pharmaceutical laboratories could establish a better financial planning regarding the present inventory management problems. In order to validate the general and specific hypothesis, qualitative and quantitative instruments such as interviews and surveys, respectively, were used. The interviews were conducted to experts from the auditing firms Ernst & Young Peru and Grant Thornton. Furthermore, the surveys were carried out to key employees of sampled pharmaceutical laboratories accounting area. Finally, two practical cases were carried out in order to analyze and validate the impact on profitability. The first scenario is where is not present the provision of devaluation anticipated of the oncological returned medications due to expire; and the second scenario presents the provision of devaluation anticipated of the oncological returned medications due to expire; and the exchange of medications. From the data analyzed, it was concluded that there is a significant impact on pharmaceutical laboratories profitability.
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