Diagnóstico de la gestión de inventarios en empresa de insumos médicos: un análisis bajo NIC 2. caso empresa Lifamed C.A.

Abstract

Proper inventory management in a company is vital to maintain the financial and operational stability of the company, ensuring that there is sufficient product availability to meet customer demand without accumulating excess inventory, generating additional costs and loss of product value. The lack of structured policies and non-compliance with accounting regulations, such as IAS 2, limit proper inventory management, and this has a negative impact on profit margins. The objective of this work was to diagnose the inventory management in the company LIFAMED C.A. under the analysis of IAS 2, specifically, it was sought to identify the measurement and recognition of the cost of medical supplies and to determine the influence of inventory management on profit margins for the accounting periods 2022 and 2023. The methodology adopted was a mixed approach, using qualitative and quantitative analysis, applying data collection instruments such as interviews, observation guides and literature review. The findings indicate that LIFAMED C.A. partially complies with IAS 2, presenting deficiencies in the disclosure of information and formalization of accounting processes, affecting the reliability of the financial information presented and limiting the company's ability to manage inventories efficiently.