BOLIVARIAN REPUBLIC OF VENEZUELA.

MINISTRY OF POPULAR POWER FOR DEFENSE.

NATIONAL EXPERIMENTAL POLYTECHNIC UNIVERSITY OF
THE ARMED FORCES.
STATE OF ANZOÁTEGUI, NUCLEUS: SAN TOMÉ.

ANALYSIS OF THE INVENTORY CONTROL SYSTEM

EXISTING IN THE MEDICAL SUPPLIES DEPOSIT
SURGICAL OF THE GENERAL HOSPITAL 'LUIS FELIPE'
"GUEVARA ROJAS" IN TIGRE, ANZOÁTEGUI STATE.

Teacher: Eng. Nohemí Chirinos. High school graduates:

5toSemester, Section "D02". Azuaje, Luis. C.I: 20.741.463
Alejandro Beltrán
Correa, David. 24.846.914
Gil, Romina. C.I: 19.984.570
Gómez, José. C.I: 21.175.519
Valdez, Gabriel. C.I: 20,741,646
Uray, Jhonald. C.I: 19.743.537

June 26, 2012

 TABLE OF CONTENTS

Page.

INTRODUCTION 5
CHAPTER I. THE RESEARCH PROBLEM
Research Problem Statement 8
General Objective 10
General Objective 10
Specific Objectives 10
Justification 11
Scope and Delimitation of the Research 13
Background 14
CHAPTER II: THEORETICAL FRAMEWORK

Glossary of terms 16
Definition of control 16
Importance of control 16
Bases of control 17
Elements of control 18
Principles of control 19
Definition of warehouse 20
Main activities carried out in the warehouse section 20
Types of warehouse 21
Importance of a warehouse 22
Function of warehouses 23
Storage control 23
Storage procedures 23
Storage 24
Material storage 24
Material storage techniques 24
Purchase order 25
Aspects of a purchase order 25
Office 26
Registration 26
Inventory 26
Types of inventories 26
Inventory valuation 27
CHAPTER III. METHODOLOGICAL FRAMEWORK
Area of application 30
 Page.
Population and sample 30
Instruments for data collection 32
Techniques for data collection 32
Analysis of the obtained data 40
Analysis of the Data Flow Diagram 43
UML Diagram 44
Methodology 46
Gantt Chart 50
Project Phases 52
Feasibility study 54

CONCLUSION 56

RECOMMENDATIONS 58

BIBLIOGRAPHIC REFERENCES 59
 INDEX OF FIGURES

Page

GRAPHS:
Graph No. 1................................................36

Graph No. 2.................................................................37

Graph No. 3.................................................38

Graphic No. 4........................................39

DIAGRAMS:
Level 0 Diagram..........................................................41

Level 1 Diagram...............................................42

Use case diagram.........................................................44

Analysis Model Diagram...............................................45

Gantt Chart...........................................................50

TABLES:
Budget table.................................................................55
 INTRODUCTION

Every administrative activity constantly faces the problem of how

to do the job as well as possible; with a minimum of time and effort, and of course,
at the lowest cost. Neither organizations in general, nor economic conditions or
social issues remain static; therefore, the policies, the organizational structure or
the systems and procedures that were satisfactory in the past may be today
obsolete or inefficient, due to the rapid changes and new trends that arise
constantly due to progress and development.

The Tigre General Hospital 'Luis Felipe Guevara Rojas' is not exempt from this.
reality, therefore needs to adapt its administrative processes to the
current demands. The purpose of this study is to present an analysis of
existing inventory control system in the medical materials warehouse
Surgical, in this sense, it is valid to highlight that a system is a set.
complex of interactions between the parts, components, and processes that integrate it,
that encompass interdependence relationships between said complex and its environment.

Internal control also includes the organization plan and coordination.

of all the methods and measures adopted by an institution to protect its
assets, verify the accuracy and reliability of their processes in control of
resources, as well as promote operational efficiency and stimulate adherence to the
administrative policies prescribed by the institution's management. The directors of
companies, the board of directors and their audit committees have
demonstrated a great interest in maintaining effective internal controls for years.

The direction depends on the internal administrative and accounting control system.
for the obtaining of financial and operational data on which to base your
operational plans and decisions, both long-term and day-to-day.

5
 In the system analysis, the recognition and definition of the
the problem lies in differentiating between what should be done and what is done with the
purpose of taking corrective actions that allow for the proper design of a
control system to improve it and make different changes to deliver reports
of each material acquired or required and make requests for it on time.

6
 CHAPTER I.
THE RESEARCH PROBLEM

7
 STATEMENT OF THE RESEARCH PROBLEM

Muller, M. (2005) expresses that: "The inventory of a company is constituted

for its raw materials, its products in process, the supplies it uses in its
operations and finished products” (p. 1)

In this line of thought, it is stated that inventory is the set of

goods or items that the company has to trade with them, allowing
the buying and selling or the manufacturing before selling them, in an economic period
determined. It is one of the largest assets existing in a company. The
inventory appears in both the balance sheet and the income statement

In this line of thought, the purpose of inventories is to find answers to the

questions How much to ask for? And When to ask for it? In order to minimize costs. It is

difficult to keep track of goods or items stored by a company without

correct and periodic use of an inventory. That is why the main objective
having the appropriate information about raw materials.
materials and other finished products in the right place, at the right time
and at the lowest possible cost, a process that, when automated (computerized)
it would be more effective. Currently, with the accelerated pace of change
generated by new technologies, it is essential for every company or
organization to have a good inventory management, which will allow it to know its
goods needs.

The efficient and effective management of inventory brings broad inherent benefits.
such as: the company's purchasing planning, planning a flow of
cash, products in optimal conditions, cost control, standardization of
quality, among others, in order to achieve greater profits.

8
 In this context, and according to the observations made by the
researchers in the Medical-Surgical Materials Depot of the General Hospital
Luis Felipe Guevara Rojas, located in the city of El Tigre, Anzoátegui State, is
it could be evidenced that an efficient inventory control management is not being carried out because

there is no automated system for carrying out these processes, being

carried out manually by the staff working there using cards
in which they note the amount of resources requested and sent to each area that requests
and without keeping a specific control of the material available or needed.

This situation has resulted in the following consequences:

Delay in the ordering and dispatch activities of supplies in the institution.

Lack of knowledge of the exact quantities of goods or items with the
what the deposit account.
Non-existence of a reliable inventory since 2009.
Discomfort of employees when it comes to keeping track due to the lack of
of an automated system.
Disorganization, confusion, delay in the operations of the deposit,
lack of awareness of the real existence of supplies, wasting time, as well as
diminution of the company's credibility.

For the above reasons, it is necessary to analyze the inventory system used.
through the Medical-Surgical Materials Deposit of the Luis Felipe General Hospital
Guevara Rojas in El Tigre, Anzoátegui State, with the purpose of proposing
feasible solutions to improve, streamline, and increase the performance of the registry
inventory.

9
General Objective

General Objective:

Analyze the Inventory System used by the Medical Materials Warehouse

Surgical staff of the Luis Felipe Guevara Rojas General Hospital in El Tigre, State
Anzoátegui.

Specific objectives:

•Identify the factors that affect the inventory control process

Medical-Surgical Materials Deposit of the General Hospital Luis Felipe
Guevara Rojas in El Tigre, Anzoátegui State.

Define the causes that generate the problems affecting the process.
inventory control of the Medical-Surgical Materials Warehouse of the Hospital
General Luis Felipe Guevara Rojas in El Tigre, Anzoátegui State.

Propose feasible solutions to improve, expedite, and increase the

inventory management performance at the Luis Felipe Guevara General Hospital
Rojas in El Tigre, Anzoátegui State.

10
JUSTIFICATION

Thanks to the arrival of technological tools, there are many changes that have occurred.
They have produced in different professional areas, including almost all types of
institutions, as thanks to these tools processes that were previously manual
They are now carried out automatically, increasing their quality and efficiency.

The case studied in this research work does not escape this situation,
Well, whenever it is feasible to improve a task, it should be done. Managing an inventory.
with all its processes in something very common in places that work with products
and the distribution of them, in this case in a hospital.

Carrying out inventory management manually can serve to

little volume of information but when the information is too large it is
it is necessary to look for other alternatives to the manual process, that is why it is necessary to

automation of the same. Such automation will provide greater support and
information security of the processes will also allow the data once
stored can be located, listed, compared, perform statistics, thus
like many other functions that are needed iteratively and that in a way
manual require a high expenditure of resources.

What this project aims to achieve is that the control process of

inventory can be done much faster, more efficiently, improving the
working conditions of the staff, increasing safety, improving the
availability of the products, being able to provide the necessary quantities in the
precise moment. Simplify maintenance so that the operator does not require
extensive knowledge for the manipulation of the production process.

11
 In this regard, the implementation of the project presented below
will benefit this health center by streamlining all processes in the way
described above generating efficiency and effectiveness.

Likewise, the researchers will benefit as they will gain knowledge.

and experiences that cannot be learned through theory.

12
SCOPE AND DELIMITATION OF THE RESEARCH

The Information Systems Analysis project titled 'Analyze'

the Inventory System used by the Medical-Surgical Materials Depot of
General Hospital Luis Felipe Guevara Rojas in El Tigre, Anzoátegui State
carried out in its facilities located in ADDRESS has the purpose of
objective the optimization of the processes carried out especially by the deposit
mentioned to benefit the workers and users of that health center.

This project was carried out over a period of eight weeks (two
month) in the months of May, June, and July of the year 2012 and is aimed at everyone
staff who works and receives services from the Medical Materials Depot
Surgical at the General Hospital Luis Felipe Guevara Rojas in El Tigre, State
Anzoátegui

13
 BACKGROUND

The perpetual inventory system has traditionally been used by

companies that sell high unit value items, such as cars,
computers or furniture, these companies carry out relatively few transactions
sales on the dial; therefore, the recording of the cost of each sale is an easy matter.

In a company that sells large quantities of merchandise at low cost, the

recording the cost of each sales transaction is not feasible without a system
computerized. Therefore, companies such as food warehouses, warehouses for
departments and most small merchants have traditionally used the
periodic inventory system. However, currently the terminals of
computers at the point of sale make it possible for almost all businesses
commercials maintain a permanent inventory system.

This system contrasts considerably with the periodic inventory system.

Under the perpetual inventory system, the inventory account is maintained
continuously updated; hence the name of the perpetual inventory system.

Under this system, a ledger account is also maintained to show the cost.
of the merchandise sold during the period. The Inventory account is debited by
any purchase of merchandise. When merchandise is sold, two entries are made:
The first records the income from sales (Debit to cash or accounts receivable,
credit to Sales). And the second reduces the balance of the inventory account and records the
cost of goods sold (debit to the Cost of Goods Sold account,
credit to inventory.

14
 CHAPTER II
THEORETICAL FRAMEWORK

15
 GLOSSARY OF TERMS
DEFINITION OF CONTROL

Meanwhile, Callejas, A. (2002), says that control:

It is a crucial stage in management, as, although a company

count on magnificent plans, an adequate organizational structure and a
efficient management, the executive will not be able to verify what the real situation is
the organization if there is no mechanism to ensure and inform if the
facts go according to the objectives. (p. 146)

In the same vein, Gómez, Miraima, and others (2006) define control
like:

A set of activities or a process by which the managers of a

the company ensures that the capital, technical, and human resources are
being used effectively and efficiently according to the objectives that have been
established, the administrators or manager of the society Therefore, they are used
to maintain a constant review of all the activities that are carried out
in the company in order to determine that the resources, both patrimonial
As technical and human resources, they are being used according to the objectives.
raised by the managers of that organization. (p 147).

IMPORTANCE OF CONTROL

In this regard, Gómez, Miraima, and others ([Link]) state that:

One of the reasons why control is required is because the best of the
Plans can be diverted; however, control also serves managers.
to monitor the changes in the environment, as well as their repercussions on progress
from the organization Given the pace of changes in the environment of the
organizations registered in previous years, this aspect of control has been
becoming increasingly important. (p 365).

From another point of view, Gómez, Miraima, and others ([Link]) state that the control
it is important since:

16
 Establish measures to correct the activities in such a way that they
store the plans successfully.
It applies to everything: to things, to people, and to actions.
Quickly determine and analyze the causes that may originate
deviations, so that they do not occur again in the future.
Locate the sectors responsible for management from that moment
in which corrective measures are established.
Provide information about the execution situation of the
plans, serving as the foundation when the planting process is restarted.
Reduce costs and save time by avoiding mistakes
Its application directly impacts the rationalization of management.
and consequently in achieving the productivity of all resources
the company. (p 172).

In other words, having control helps ensure that events go according to

the established plans, applying corrective measures, in such a way that the execution is
develop according to the plan in order to ensure that both the objectives
of the company as the plans to achieve it are fulfilled efficiently and economically.

BASIS OF CONTROL

One could start by defining what a base is. It would be enough to bring to ourmemory
and focusing on the class ofgeometrywhen they explained to us that a triangle is
made up of two main elements: base and height. At that time
It was enough to look at the bottom of the figure and realize that without that base
Could the stability of the triangle be possible? It also works with control.
organizational and its foundations, we could say that control is based on the
completion of the following activities:
Plan and organize
Do.
Evaluate.
Improve.

17
 The objectives are lthe programswhat do you want to achievethe company,those who will facilitate
reachthe goalof this. What makes it necessarythe planningand organization
to establish what needs to be done and how.

Doing is putting into practice how the achievement was planned and organized.
the objectives. From this action, ainformationthat provides
details about what is being done, that is, she is going to clarify what they are
real factsthe. This informationIt must be clear, practical, and up-to-date when evaluating.
Evaluation is nothing more than the interpretation and comparison of information.
obtained with the set objectives, decisions can be made about what
measures must be necessary to take.
The improvement is the implementation of measures that will resolve the deviations.
what makes you lose ethe balanceto the system.

ELEMENTS OF CONTROL

Gómez, Miraima and others ([Link]) state that:

Control is a cyclical and repetitive process. It is composed of four

elements that succeed each other:
1. Establishing standards: It is the first stage of control, which
establish the standards or criteria ofevaluationor comparison. A standard
It is a standard or a criterion that serves as a basis forthe evaluationor comparison
of something. There are four types of standards; which are presented to
continuation:
2. Quantity standards: Asvolumeofproductionamount of
stocks, quantity ofmaterialscousins, numbers of hours, among others.
3. Quality standards: As control ofraw materialreceivedcontrol
of qualityofproduction, andspecifications ofthe product, andamong others.
4. Standards oftimeAs standard time to produce a
determined product, average time of stock of a product
determined, among others.
5. Standards ofcosts:Howproduction costscostsof
administration, costs ofsales, andamong others. (p. 366)

18
PRINCIPLES OF CONTROL

A) Of the balance: To eachgroupdelegation conferred must provide you with the

degree of corresponding control. In the same way, authority is delegated and the
responsibilityit is shared, when delegating authority it is necessary to establish the
sufficient mechanisms to verify that compliance is being met with the
responsibility conferred, and that the delegated authority is being duly
exercised. No control will be valid if it is not based on the objectives, for
it is essential to establish specific action measures, or standards,
to serve as a pattern for the evaluation of what is established, the same should be

determinants based on the objectives. The standards allow for the execution of the
plans within certainlimitsavoiding errors and, consequently, losses
of time and ofmoney

B) About the opportunity: Control needs to be timely, that is, it must be applied
before the error occurs, so that measures can be taken
corrective measures, in advance.

C) Regarding the objectives: It refers to the fact that control exists in relation to the objectives, it is

to say, control is not an end, but a means to achieve objectives

established. No control will be valid if it is not based on the objectives and
Yes, through it, the achievement of the same is not reviewed.

D) On deviations: All variations or deviations that occur in

relationship with the plans must be analyzed in detail, so that it is
possible to learn about the causes that originated it, in order to take necessary measures

to avoid them in the future. It is useless to detect deviations if it is not [Link] analysisof
the same ones and if preventive and corrective measures are not established.

19
E) On cost-effectiveness: The establishment of a control system must be justified
ethe costthat this represents in time andmoneyin relation to the real advantages
that this report. A control should only be implemented ifits costis justified in the
results that are expected from him; it will be of no use to establish a control system
if the financial benefits yielded are lower than the cost and time
that imply their implementation.

F) Exceptio: The control should preferably be applied to the activities

exceptional or representative, in order to reduce costs and time, defining
adequately thatfunctionsstrategic require control. This principle is
with the aid of probabilistic, statistical, or random methods.

G) From the controlling function: The controlling function must under no circumstances...

understand the controlling function, as it loses control effectiveness. This

the principle is basic, as it indicates that thepersonor the function that it performs the
control should not be involved with the activity to be controlled.

DEFINITION OF WAREHOUSE

Silva, J. ([Link]) states that the warehouse 'is a specifically structured place'
and planned to guard, protect, and control fixed asset properties and
variables of a company, before being required for management, the
production or its commercialization." (p 11)

MAIN ACTIVITIES CARRIED OUT IN THE SECTION

FROM THE WAREHOUSE

Silva, ([Link]) explains that the main activities carried out by the section of
the warehouse are as follows:
The planning of the necessary spaces and the internal organization of the
warehouse. By the very nature of most products
managed by the company and its different temperature requirements,

20
 humidity, etc., when being stored, must be separated,
appropriately conditioning the different spaces intended for
each of these materials. It is also necessary to reserve an area of
isolated download from the storage area proper. In this
place, a dock or transit area, the material will remain until it exceeds the
quality control process or be returned to the supplier.
Material reception: This operation will be carried out in the reserved area.
specifically for that (loading area). Proof will always be required.
accompanying the materials, which must be contrasted against the order
to verify if the specifications of what was requested match with the
served.
Quality control: Before storing the material, it must be carried out.
always the quality control. This activity is not the responsibility of
warehouse staff, but rather specialists belonging to the department
of Production. The nature of the tests depends on the products to
contrast, and are usually carried out on representative samples.
Material entry and storage: The units that passed
successfully the quality control is identified, introduced its
references on the computer (to update the inventory) and transferred to
your storage place
Conservation of materials: All stored stocks must be
to maintain intact, despite the passage of time, its capacity to
to meet the needs for which they were acquired. It is
responsibility of warehouse personnel to create and maintain the conditions
necessary for this, avoiding deterioration in its handling or
conservation, as well as losses of any kind. Therefore, it is not
recommended the transit through the Warehouse of personnel not belonging to it
Material exit: This must always be carried out through a request for
authorized person, usually the head of the production section
it shall consume them. The request will be made in writing, in a document
the exit voucher, which will later serve as proof for the introduction into
the computer of the corresponding stock depletion and the allocation of the
cost to the requesting department. (p. 12)

TYPES OF WAREHOUSE

Likewise, Silva ([Link]) continues explaining that:

The warehouse can be a manufacturing company, distributor, or a store.

of consumer products. Warehouses can be differentiated according to the
merchandise that safeguards, protects, controls, and supplies and can be of the
next way:

21
 Warehouse ofRaw Materialand Component Parts: This warehouse has
as its main function, the timely supply of raw materials or
component parts to the production departments.
2. Auxiliary Materials Warehouse: The auxiliary materials or also
indirect calls are all those that are not components of a
product but that are needed for packaging or packing it. We can
mention lubricants, grease, fuel, labels, containers, etc.
3. Product Warehouse inProcess:If the materials in process or
semi-finished articles are kept under custody and control,
intentionally planned by the programming, it can be said that they are
in a materials processing warehouse.
4. Finished Products Warehouse: The finished products warehouse
provides service to the sales department by storing and controlling the
stocks up to the time of dispatching the productsto the clients.
5. Tool Warehouse: A warehouse for tools and equipment, under the
custody of a specialized manager for the control of those
tools, equipment, and supplies that are lent to the different departments
production workers or [Link] is worth mentioning: drills,
males, grinding pieces, etc.
6. Waste Materials Warehouse: The products, parts, or materials.
rejected by the quality control department and that do not have
salvage or repair must have separate control; this remains for the
general, under the care of the department itself.
7. Warehouse of Obsolete Materials: Obsolete materials are those that
they have been discontinued in the production schedule due to lack of
sales, due to deterioration, decomposition, or having expired the deadline of
expiry. The reason for having a special warehouse for this type of cases is
that obsolete materials should not occupy the available spaces for
those that are of current consumption.
8. Returns Warehouse: This is where customer returns arrive.
they separate and classify the products for reprocessing, waste and/or
warehouse entrance. (p. 12)

IMPORTANCE OF A WAREHOUSE

Because warehouses are those places where the different

types of goods, the formulation of an inventory policy for a
the warehouse department relies on information regarding lead times,
availability of materials, changes in prices and purchasing materials. This
function physically controls and maintains all inventoried items.

22
 FUNCTION OF WAREHOUSES

According to Silva, ([Link]) they are the following:

1. Administratively control the movements of materials through

appropriate forms.
2. Ensure that materials do not run out (maximum-minimum).
3. Have enough materials and products both in volume and
specifications for the moment they are needed, at any stage of the
process.
4. Ensure the reception, conservation, and distribution of materials.
5. Allow authorized personnel access to raw materials,
materials and other supplies stored.
6. Keep the purchasing department constantly informed about the
actual stock of raw materials. (p. 13)

STORAGE CONTROL

Silva ([Link]) clarifies that:

Good methods of management must be applied in storage control.

company and storage that allow the proper placement of materials
while preventing stock accumulations, deterioration, and decline in
use of articles. This is achieved only through the constant review of compliance with the
established controls. (p. 575)

STORAGE PROCEDURES

Silva ([Link]) states that 'The storage procedure is the function of

store items from the moment they are produced until they are needed” (p. 89).

Meanwhile, Villalva, J. (2007) emphasizes that:

The importance of furniture for the maintenance of materials,

they claim that adjustable shelves are quickly assembled and adapt to
the changes and extensions and almost all models are modifiable without
"need for extensions." (p. 135). As initial procedures for the
the following can be cited for material storage:
Each product is placed in its corresponding location, the equipment
heavy ones in low places and the small ones can be located in high places.
A counting of the stored products is carried out.

23
 The costs of the stored equipment are updated.
Physical inventory counts are conducted annually, monthly, or weekly.
Stock cards are created for the incorporation of material. (p. 63)

STORAGE

In the same way, Silva ([Link]) explains that:

The function of storage includes the set of operations that

they aim to deal with the materials that the company receives or
manipulation. This allows the company to have the possibility of the materials.
necessary at the right moment. Whether for the process or for its
distribution. The storage function under the modern concept,
it involves a properly planned activity, where a must be taken into account
series of aspects that will directly impact the optimal management of the
materials. (p. 29).

MATERIAL STORAGE

The materials are stored on their corresponding shelves according to their

number of parts, as long as there is available space, otherwise they are
stored in another place until the designated spot is vacated.

MATERIAL STORAGE TECHNIQUES

According to Villalva (op. cit), they are the following:

Shelves: It is a series of racks joined by profiles of different

sizes; through them, existing space can be utilized
thus facilitating their localization, classification, and handling of materials.
Boxes or Drawers: They are an excellent means for transporting
small elements or pieces, such as; screws, rubber, etc. These are
they can be arranged one on top of the other, to form a long line that
assemble a shelf. These boxes can be made of cardboard, plastic, or metal and their
dimensions tend to be variable.
Columns: They are used to store tubes, rods, profiles, and others.
in such a way that they can be easily manipulated and the
obstructions or obstacles in the warehouse facilities.

24
 Stacking: Its shape tends to indicate what type of pallets can be used.
need, its dimensions depend on the characteristics or the type of
materials.
Flexible Containers: They are like sacks or bags that allow us to move
Bulk material and its capacity can vary between 500 and 1000 kg. (p. 110)

PURCHASE ORDER

A purchase order is a written request to a supplier for specific

articles at an agreed price. The request also specifies the payment terms.
and delivery. The purchase order is an authorization to the supplier to deliver the
items and present an invoice. All items purchased by a company
must be accompanied by the purchase orders, which are numbered in sequence in order to
supply control over its use.

ASPECTS OF A PURCHASE ORDER

Villalva ([Link]); breaks down the following:

Printed name and address of the company placing the order

Purchase order number
Name and address of the supplier
Order date and required delivery date
Terms of delivery and payment
Quantity of requested items
Catalog number
Description
Unit price and total
Shipping costs, handling, insurance and related.
Total cost of the order
Authorized company.
The original is sent to the supplier and the copies usually go to the
accounting department to be recorded in accounts payable and
another copy for the purchasing department. (p. 115)

25
 OFFICE

The same author explains that the dispatch "It is the function of the warehouse in which
They carry out a set of activities that have the main objective of delivering
products of the company to the clients (external and internal)” (p. 29)

REGISTER

The We pageb [Link], (2008), defines the register as "A book or

document that contains or verifies some or all activities of a
company, which contains or justifies a transaction, entry, or account" (n.p.)

INVENTORY

Likewise, the page Web [Link], ([Link]), states that the inventory:
It is the set ofgoodspropertyof onecompanythat have been acquired
with the intention of selling them again at the samestatein what they were
purchased, or to be transformed into another type of goods and sold as
such. Thethe companiesdedicated to the buying and selling of goods, as this is
their mainfunctionand the one that will give rise to all the othersoperations,
they will need a constantinformationsummarized and analyzed about its
inventorieswhich requires the opening of a series ofaccountsmain and
associates related to those controls. (s/p)

TYPES OF INVENTORIES

1. Inventory of Goods: It consists of all those goods that belong to

they belong to the company, either commercial or mercantile, which buy them
to later sell them without being modified. This Account will show all the
goods available for sale. Those that have other characteristics and
they must be shown in separate accounts subject to specific conditions,
such as goods in transit (those that have been purchased and not received
still), the goods given on consignment or the pledged goods

26
 those that are owned by the company but have been given to third parties in
guarantee of value that has already been received in cash or other goods.

2. Finished Goods Inventory: These are all the goods acquired

by manufacturing or industrial companies, which are transformed
to be sold as manufactured products.

3. Inventory of Products in the Manufacturing Process: It includes all

those goods acquired by manufacturing or industrial companies,
which are in the manufacturing process. Their quantification is done by the
amount of materials, labor, and manufacturing expenses applicable to the
closing date.

4. Raw Materials Inventory: It includes all the materials with which...

that the products are produced, but have not yet received processing.
5. Factory Supply Inventory: These are the materials with which one
they produce the products, but they cannot be quantified in a way
exact (Paint, sandpaper, nails, lubricants, etc.).

VALUATION OF INVENTORIES

Hangren, Harrison, and Robinson (2007) explain that:

There are numerous acceptable bases for the valuation of inventories; some
they are considered acceptable only under special circumstances, as long as
others are of general application, the one of primary importance is consistency: The
Accounting information must be obtained through the application of the same.
principlesduring the entire accounting period and during different accounting periods of
in a way that makes it feasible to compare the financial statements of different periods and
to know theevolutionfrom the economic entity; as well as to compare with

27
financial statements of other economic entities. The main bases of
the valuation of inventories is as follows:
Cost base for inventory valuation: The cost includes any
additional cost necessary to place the items on the shelves. The costs
incidental rights include the right toimportationfreight or other expenses of
transportstorageyinsurance,while the articles and/or raw materials
they are transported or are in storage, and occasional expenses for any
aging period.
Cost base ormarketthe lowest: The market price can be determined
about any of the following bases, depending on the type of inventory in question
trade
- Purchase or replenishment base: this base applies to the goods ormaterials
purchased.
Replacement Cost Base: it applies to items in process, it is determined
based on market prices for materials, in the costs
prevailingof salariesand in the current manufacturing expenses.
Base of realization: for certain inventory items, such as goods or
outdated raw materials, or those collected fromclientsit may not be determinable
a valuefor purchase or replenishment in the market, and it may be necessary to accept, as
an estimated market value the probable selling price, minus all possible
costs to be incurred to refurbish the goodsthe raw materialy
sell them with a reasonable profit margin.

28
 CHAPTER III
METHODOLOGICAL FRAMEWORK

29
APPLICATION AREA
All and each of the techniques for collecting data and gathering information
were applied in an area where they could be maximized, for
obviously the chosen place to implement a certain method with a purpose
specific is essential and more than that, decisive to achieve the objectives
proposed.

In this case, techniques such as surveys and questionnaires were applied to the
departments that make up the system under study, that is, the existing inventory in
the storage of medical-surgical materials of the general hospital 'Luis Felipe'
Guevara Rojas” in Tigre, Anzoátegui state.

Being the area of application the inventory system of that health center
it is essential to study each of the relationships found
established between the hospital's material depot and the departments that
they make use of them. It is clearly noticeable that they understand what they are
limits of our research, since although they are occasionally studied
external entities to it, the focus is primarily directed at this sector;
Well, in the end, the information system that is aimed to be built is proposed
to be implanted in this area.

POPULATION AND SAMPLE

In scientific and technological research activities, the use is very useful.

of samples. The analysis of a sample allows for conclusions to be drawn that are subject to
generalization to the study population with a certain degree of certainty (Holguin and
Hayashi, 1993).

30
 When developing a research project, the total number of observations in the
whichever you are interested in, whether it is finite or infinite, constitutes what is called
a population,” (Walpole and Myers, 1996, p. 203). The sample is a small part of
the studied population. The sample must be characterized as being representative of the
population.

The previous concepts reflect that when analyzing a sample, one is applying the
statistical inference with the purpose of "... knowing numerous classes of objects,
people or events from other relatively small ones, composed of the
same elements,” (Glass and Stanley, 1994, p. 241). In general terms the
information provided by the analysis of a sample is more accurate even than that which
could throw the study of the complete population.

A sample can be of two types: probabilistic and non-probabilistic.

Non-probabilistic samples are sub-classified into two types, which are those that are at
convenience and intentionalities while the probabilistic ones are divided into four
types that are systematic, simple random, cluster, and stratified.

The type of sample used for the analysis of the Inventory Deposit System.
Medical-Surgical Materials of the Guevara Rojas General Hospital in El Tigre,
State Anzoátegui was the sample for convenience since in each department to the
Which materials were chosen for this source? The person with the most knowledge was selected, that is, a ...

person per department. This is due to the number of people interacting

with the Inventory System of the Medical-Surgical Materials Deposit of
Guevara Rojas General Hospital in El Tigre, Anzoátegui State is minimal and with
This type of sample makes it easier to collect information for analysis.
the system.

31
INSTRUMENTS FOR DATA COLLECTION

The instruments are the material means that are used to store
information, example: cards, questionnaire, interview guides, checklist,
recorders among others

For the convenient development of the research carried out, the use of
instruments such as:

Observation Guide: This instrument allowed for the collection of all the information
possible, applying it through observations and visual inspections to perceive and
examine the studied reality.

Questionnaire: A series of ordered questions aimed at obtaining information from

part of those who respond, to serve either the one who asks or both parties. This
The instrument was used for the structured interview and for the survey.

TECHNIQUES FOR DATA COLLECTION

In any research work, it is important to highlight that the methods of

data collection constitutes the means by which the researcher relies on to
obtain the necessary information that allows you to achieve the goals of the
research.

Data collection techniques consist of the various forms or methods

to obtain the information. Examples of these are techniques, direct observation, the
survey in its two modalities: oral and written (questionnaire), the interview, the analysis
documentary, content analysis, among others.

32
 The techniques that were implemented in this research work were:

DIRECT OBSERVATION

It is the technique that consists of visualizing or capturing through sight, in the form

systematic, any object, phenomenon or situation that occurs in nature

or in society, based on pre-established research objectives.

This technique was frequently used in the conduct of this research, since
allowed to know and determine the conditions of the studied system and obtain a
general idea of its operation and failures.

DOCUMENTARY ANALYSIS

It is almost possible for a written study to grow from the documentary support, for
It is always advisable to review what has happened or occurred in different places and
time; studying authors, scientific articles, or experiments.

This technique was of great help as it allowed researchers to obtain

information regarding the problem raised, using as sources of
research books, websites, manuals, theses, in order to obtain a
Theoretical framework that guides and supports the research.

STRUCTURED INTERVIEW

The structured or prepared interview is the most static and rigid of all, as it
It is based on a series of predetermined and unchangeable questions that must be answered.
all candidates for a specific position. This greatly facilitates the
unification of criteria and the evaluation of the candidate, but does not allow for the
the interviewer delved into the most interesting issues.

33
 Another technique used in data collection was the structured interview.
where a series of questions, previously drafted by the
investigators, to Licenciada Olivia Freites, in charge of keeping track of everything
the inventories of the General Hospital Guevara Rojas in El Tigre, Anzoátegui State,
in order to understand in detail the investigated process and determine the issues
existing.

SURVEY
Study in which the researcher obtains the data by conducting a
set of standardized questions directed at a representative sample or to the
total set of the statistical population under study, often made up of people,
companies or institutional entities, in order to understand states of opinion,
specific characteristics or facts.

This technique was implemented to obtain information from the departments.

related to the Medical-Surgical Materials Deposit of the General Hospital
Luis Felipe Guevara Rojas in El Tigre, Anzoátegui State who receive
services of this. A survey was conducted with one person from each department.

ANALYSIS OF THE OBTAINED DATA

To learn more extensively about the process followed by the registration of the System of

Inventory of Medical-Surgical Materials Deposit of the Guevara General Hospital

An interview was conducted with Licenciada Olivia in Rojas, El Tigre, Anzoátegui State.
Freites, in charge of managing all the inventories of the referred center
health.

A questionnaire was applied with different questions regarding the process and
operation of the Inventory System of the warehouse in question. The Lic. explained
that the manual process is carried out through cards where it is written (with a machine

34
to write) the description and quantity of products to be requested (when the deposit
purchase or when the departments request) and are passed to the managers of the
control those who discount or add the indicated values. The respondent confirmed
the existence of a delay in inventory control (since the year 2009)
attributing this not only to the problem of there being no automated record but
also to the delays in shipments from suppliers (SALUDANZ- in Barcelona).

During the data collection phase, a survey was also conducted for the
different departments that benefit from the services provided by the
Deposit of Medical-Surgical Materials of the Guevara Rojas General Hospital
El Tigre, Anzoátegui State. Below are each of the items with a
descriptive graph of the responses obtained. The surveyed departments
they were

Pharmacy.
Psychiatry.
Department of Surgery.
Department of Gynecology and Obstetrics.

Blood Bank.
Laboratory.
Pediatrics.

35
 ITEM 1
RATE THE QUALITY OF THE SERVICES PROVIDED
FOR THE DEPOSIT

a) Good

GRAPH NUMBER 1

0%
2

33% 4;

67%

a. Good

Regular

c. Bad
Source: The Researchers (2012)

According to Graph No. 1, four out of six surveyed departments stated

that the quality of the services provided by the storage could improve while
The two remaining stated that they had no problem with this. No department qualified.
like bad services.

36
 ITEM 2
Have you had problems with the service provided?
FOR THE DEPOSIT?

a) Yes b) No

GRAPH NO. 2

3 3

50% 50%

if
b. No

Source: The Researchers (2012)

Regarding this second item, half of the respondents (50%) claimed

having had problems with the service, which referred to the non-existence of the
products that were requested, while the remaining 50% did not present any
inconvenience with the referred service.

37
 ITEM 3
DO YOU KNOW THE CURRENT STATE OF THE SYSTEM OF
INVENTORY?

if b) No

GRAPH NO. 3

3 3

50% 50%

Yes b. No

Source: The Researchers (2012)

As in the previous item, the responses from the respondents were divided into
half. One in two department users of the deposit does not know the status
of the inventory kept by the hospital under study.

38
 ITEM 4
DO YOU BELIEVE THAT THE INVENTORY SYSTEM CAN
IMPROVE?

a) If No

GRAPH NO. 4

6
a. Yes
100% b. No

Source: The Researchers (2012)

Regarding this item, all respondents agreed that the system of

inventory must improve in order to achieve greater effectiveness in the activities of
Medical-Surgical Materials Depot of the General Hospital Luis Felipe
Guevara Rojas in El Tigre, Anzoátegui State.

39
 After analyzing the data presented above, it is evident that the
failures that result from the problem with inventory control
Warehouse of Medical-Surgical Materials of the Luis Felipe General Hospital
Guevara Rojas in El Tigre, Anzoátegui State, as this directly affects the
performance of the departments that depend on it.

Most of the respondents commented on the non-existence of the

products that were being requested (the orders did not arrive or arrived incomplete) and
this is due to the fact that the values written in the current manual inventory of the warehouse do not

they are reliable and on some occasions it is believed that there is enough quantity to
supply the different areas, but physically that amount does not exist or is less than what
expected.

In addition, half of the department heads are unaware of the status

current inventory of the warehouse and report leniency on the part of the employees
of this and causes discomfort because the failures are not entirely due to the staff
cargo.

In this regard, some suggestions were received for the improvement of the System.
Inventory, such as: process automation, staff training,
statistics, among others.

40
 DATA FLOW DIAGRAM

Level 0

Suppliers
Departments

Control
Inventory

Manage the Inventory

Main Office

41
 Level 1

1
Request Delivery
Request

Materials

Existence of
inventory

Manage the
inventory

42
 ANALYSIS OF THE DATA FLOW DIAGRAM (DFD)

Level 0.
In this, the main system is distinguished, which is to Control the Inventory. In addition to
there are 3 entities: Suppliers, Departments, and Headquarters, which are
related to the central system through 3 processes; Supply of materials, Request for
Materials and Inventory Management.

The suppliers are the ones that provide the materials to the warehouse where it is stored.
inventory. The departments are responsible for requesting the materials from the office
The principal and the main office receive materials from suppliers to then satisfy the
demand for the departments.

Level 1.

Two processes are observed listed as follows:

1. Supply materials: this process is carried out by the main office towards the
suppliers and the departments to the main office after it has done
a request for new material. It has the request for materials as input and as output
the delivery of materials.

2. Manage inventory: it is done through the main office and is responsible for ordering.
new material and to distribute it to the other departments after they do a
printed request, to distribute it they verify the request made by other departments
and it is compared with the existing one in the warehouse, thus varying the quantity demanded and the

dispatched.

43
 U.M.L DIAGRAMS

Use Case Diagram

Manage Registrar
Costs Material
Extends Extends
1
Control of Supply of <<Include>> Management of
Materials Material Materials
Extends <<Include>>
Providers Office
Locate centers Principal
Emit
of Service
Printed
<<Include>>
Organization
Include of Inventory
Extends Extends
Deposit Extends

Departments Review of Review of

Quality Quantity

Store
Materials
Request for
New Material

44
 U.M.L DIAGRAMS

Analysis model

Manager Data Expenses and

Costs Savings

Manager Data
Distribution Shipments

Control of
Manager Data Centers
Materials Location Receivers
Suppliers
Manager Data
Request orders

Manager Data
Registration Deliveries

Manager Data
IU: Management of
Distribution Shipments
Materials
Main Office
Manager Data
Request orders

Data
Manager
Inventory
Storage

Manager Good Data

IU: Organization of State
Quality
Inventory
Deposit Manager Data
Quantity Existence
45
METHODOLOGY

Prior to the implementation of this project, what is the

choice or selection of the topic by the researcher or student, which
represents the first phase that lays the foundations for the construction of the process
methodological. It was preferred to choose a topic that responds to and adapts to the

own capabilities and criteria, that can be analyzed objectively, that at the time
To study the data to be collected, the ability to interpret is required.
researcher to determine the achievements intended to be reached; that is pleasing,
well, although it presents problems, it provides some motivation for the researcher
to solve them, after all, problems exist to be solved;
that allows for the collection of information in advance in order to carry out an effective

analysis; and that has various bibliographical sources to review possible facts and
background related to it.

After completing the exploratory and investigative phases of the project

in question, such as the diagnosis of needs and problems according to the
presented situation, the application of direct and participant observation techniques,
the writing of the theoretical framework addressing the characteristics and qualities of

phenomenon or problem under study, the selection of random population samples,

dividing individuals into different categories, the data collection or
manual information gathering by formulating questions through the
application of surveys, interviews and questionnaires, the classification and processing
From these data, a methodology is decided to be used for system design.
information that is considered a software development process, constitutes together
with the Unified Modeling Language (UML) the most standard methodology
used for the analysis, implementation, and documentation of oriented systems to
objects, called Rational Unified Process or RUP (Rational Unified Process).

46
 The RUP is not actually a system with firmly established steps, but a
set of methodologies adaptable to the context and needs of each organization,
and is based on 6 key principles:

Adapt the process: The process must be adapted to the client's needs already
that it is very important to interact with him.

Balancing priorities: The requirements of the various participants can be

different, contradictory or dispute limited resources, which must
to find a balance that satisfies everyone's desires to correct disagreements
that arise in the future.

Demonstrate value iteratively: In each iteration, the opinion of the

investors, the stability and quality of the product, and the direction of the project is refined
as well as the risks involved.

Collaboration between teams: Software development should not be carried out by

not a single person but multiple teams. There must be smooth communication
to coordinate requirements, development, evaluations, plans, results, etc.

Raise the level of abstraction: Prevents software engineers from going

directly from the requirements to the custom software coding,
not knowing for sure what to code to best meet the requirements and
without starting from the beginning thinking about code reuse.

Focus on quality: It should not only be done at the end of each iteration, but also in
all aspects of production.

It also includes two important aspects for which the

disciplines:

47
 Process: It includes a variety of tasks, such as modeling of
business

Support: It contains the stages of change management and configurations.

The RUP lifecycle is an implementation of Spiral Development. It was

created by assembling the elements in semi-ordered sequences. The life cycle
organize the tasks into phases and iterations. Divide the process into four phases, within
which undergo several iterations in a variable number depending on the project and in the
that more or less emphasis is placed on the different activities.

The four phases that this type of methodology encompasses are the following:
Start: Its purpose is to define and agree on the scope of the project with the
sponsors, identify the risks associated with the project, propose a very
general of software architecture and produce the plan for the phases and the
subsequent iterations.

Preparation: The use cases are selected to define the architecture

base of the system and will be developed, the specification of the use cases is made
selected and the first analysis of the problem domain, the solution is designed
preliminary.

Development or construction: The functionality of the system is completed, for that

they must clarify the pending requirements, manage the changes according to the
evaluations conducted by users and improvements are made for the project.

Closure or transition: Ensures software availability for users

final adjustments the errors and defects found in the acceptance tests,
train users and provide the necessary technical support. It must be verified that

48
the product meets the specifications provided by the people involved
in the project.

It is important to highlight that UML (Unified Modeling Language) or Unified Language

Modelado is the most well-known modeling language for software systems.

used today; conceived to visualize, specify, build and
document a system, providing a standard for describing a 'blueprint' of the system
(model), and including conceptual aspects such as business processes,
functions of the system, and specific aspects such as expressions of languages of
programming, database schemas and recycled composites.

49
Gantt chart

Weeks

Activities 1 2 3 4 5 6 7 8

Start: Define scope and

risks

Preparation: Establish
requirements and architecture of
software

Construction: Improvements,
implementation and testing

Transition: Ensure
availability
errors, train users and
provide technical support

50
 Period: May–July (2012).
Duration: Eight weeks.
Requirements: - Location of the problem (Application area).
Establishing the objectives.
Methodology to be applied.
Population calculations and sampling.
Data collection and analysis techniques performed.
Feasibility study.
This Gantt chart is focused solely and specifically on
development process of the information system proposed to solve with effects
of speed and automation the problem of inventory and materials storage
surgical-medical of the General Hospital Luis Felipe Guevara Rojas in El Tigre,
Anzoátegui State, where each of the activities is clearly established.
carry out with its specifications to meet the objective, indicating by
supposed its estimated duration expressed in weeks, so it can be noted that
Each one requires approximately two weeks of dedication.

51
 PHASES OF THE PROJECT

1. Choice of the topic: The selection of a quite competent topic was made.
community in general, as every individual needs the service provided by the
system under study.

2. Recognition of the problem: It was proposed to seek data and

information in the field of social reality, studying certain situations
to diagnose needs and problems for the purpose of applying knowledge with
practical fines. What is known as "in situ research" was carried out, which
It is carried out at the very site where the object of study is located, allowing the
researcher to gain a deeper understanding, being able to handle the data with
more security and rely on exploratory, descriptive, and experimental designs.

3. Definition of objectives: Both the general objective and the

specific objectives based on the already identified problem.

4. Background of the problem: All facts prior to the formulation are presented.
of the problem that serves to clarify, judge, and interpret it, making a synthesis
conceptual of the research or work carried out on the formulated problem
in order to determine the methodological approach of the same research.

5. Writing the theoretical framework: The theoretical framework is formulated by addressing the

characteristics and qualities of the phenomenon or problem under study, in order to understand it

and making sense of it, representing different concepts and propositions that will allow
study the problem, expanding its description.

6. Methodological framework: The type of research to be conducted has been defined, which
it consists of a descriptive, casual, exploratory, and productive investigation, applying
the deductive, analytical, and objective method. Then the samples are selected, that is,

52
a part of the system elements from which some criteria are extracted
decision. The methods for selecting a representative sample are numerous,
depending on the time, money, and skill available to take a sample and the
nature of the individual elements of the population. Therefore, a is used
purposeful sampling combined with random sampling, as they are divided
individuals in different categories and are randomly studied separately. Subsequently, they
collect data or gather information manually
elaborating questions and applying techniques such as surveys,
interviews and questionnaires to the individuals selected through sampling, for the
verification of the posed problem; which then leads to classification and
processing of said data, various calculations being made with them.
percentages, proportions, averages and statistics that help to verify the
hypothesis, seeking a broader meaning to the answers through its
comparison with other available knowledge, laws, theories, etc.

6. Conclusions and recommendations: With the material already collected and organized,
the form and explanation of the results obtained is given. The complete work of the
information with processed, analyzed, and interpreted data, where it has
been able to reach the determination of the validity of the positions, where it has been

established the effectiveness of the entire planned process and where they have
hypotheses verified according to the selected design.

53
 FEASIBILITY STUDY

Operational feasibility.
From the perspective of implementing an automated system for
manage the inventory system of the General Hospital of El Tigre Luis Felipe Guevara
Rojas, it has been determined that users of the new system will adapt.
quickly to the same because the possible resistance to the new system is reduced to zero, and
For that, the way to work with the system to be implemented will be explained in detail.
to the new users of the system, that is, there will be a training for the users
about the new system so that they can adapt as quickly as possible and take advantage
better the new system that will be presented to them.

Technical feasibility.
The technology chosen to implement the new system
it is currently available in almost any equipment sales store
computing, just like those devices are suitable for the type of software
that will be implemented in them. When adapting the old data, there will be no problems.
of formats or incompatibility, since the current system works manually for
What to automate those will be nothing more than transcribing all the information that is

present in files and sheets to the new system where the data will be backed up and
with much easier access to them.

Economic feasibility.
Regarding the budget required for implementing a new system,
It can be said that this is reasonably correct when evaluating the multiples.
benefits that the new system will bring with it. Well, while the new system
implementing costs such an amount speaks of great benefits. These benefits are
summary in a much more effective and efficient way to store the obtained data
from the distribution and reception of materials to inventory, translates into less
time when accessing previous season data what

54
it facilitates statistical analysis at the same time, this benefits both the users of the new
system like those who benefit from the inventory system.

Below is a budget for the materials that are desired.

buy for the implementation of the project.

Budget prepared for the purchase of a computer.

Intel Celeron Dual Core 2.6 GHz 755 CPU, DDR3 with monitor and its respective
peripherals

Note: In the table shown, the budget does not include the shipping cost (freight).
The shipping cost is 120 BsF. If added to the previous amount, the new total amount would be
2.925 BsF.
[Link]
 CONCLUSIONS
After having conducted the analysis of the inventory control system of
Deposit of Medical-Surgical Materials of the General Hospital 'Luis Felipe'
Guevara Rojas in El Tigre, Anzoátegui State, can be reached to the following
conclusions

The control and recording of inventory is done manually through

cards, which results in inaccuracy in the data when consulting
information and generating statistics.

The different departments that exist in the institution are the main ones.
beneficiaries when automating said inventory.

Thanks to the surveys, it is known that the majority of the different departments
they score the current inventory control system as regular, and emphasize that this
It can improve much more, so a new one would enhance their opinion of it.

While conducting the interview with the representative from the management control office
From the inventory, it could be noted that there was a desire to improve or automate control.

Well, in this way a better service would be provided to the other departments.

Using an automated inventory control system improves

exponentially the speed and efficiency when registering data, as well as
also your query, and backup security.

Through the analysis of the inventory control system, one can choose the
best alternatives to automate the system.

56
 Thanks to the implementation of the project, the researchers learned about different
data collection techniques and data collection instruments, and also to them
allowed to learn experiences that cannot be learned through theory.

57
 RECOMMENDATIONS

Once the system is automated, those responsible for maintenance

The inventory control system will be responsible for itself.
I worked at a proper pace that allows for the improvement being pursued.

It is necessary for new users of the automated system to receive

training on the system before starting to work with it.

In case an expansion of the facilities is required where

developing the inventory control system will require assessing whether the system
automated will also need to be extended.
It is recommended to improve communication both between the office that manages the
inventory with the material suppliers, as well as with the others
departments of the institution.

Perform necessary maintenance on the automated system to keep it

operational at 100%.

Make use of the resources saved with the new system in other activities
that require them.

Check at certain intervals if there are updates for the

new system.

58
BIBLIOGRAPHIC REFERENCES

E. Kendall Kenneth; E. Kendall Julie,

(2005), Analysis and Design of Systems, Sixth Edition,
PEARSON EDUCATION Editorial, Mexico.

Arias Fidias
(2001) The Research Project.
Episteme Editorial, Caracas.

From Prieto Bavaresco, Aura,

(1997) Methodological Process of Research
EDILUZ Publishing, Maracaibo.

Brito José,
(1999) Basic and Intermediate Accounting, Accounting I and II
Fifth edition, Centro de Contadores Publishing.

Chiavenato A,
(1999) Introduction to the General Theory of Management.

WEBSITES
[Link], inventory.
[Link], information gathering techniques.
[Link], accounting.

59