Evaluación de los métodos de valoración utilizados para los inventarios de las Empresas Farmacéuticas en el Distrito Metropolitano de Quito, en el año 2023

The objective of this research is to evaluate the inventory valuation methods used by pharmaceutical companies in the Metropolitan District of Quito during the year 2023. Inventory management is a critical task that significantly influences the operation and financial success of companies, thus the need to evaluate the inventory valuation methods used by these companies has been identified, to optimize their processes and improve financial results. The research focuses on determining how inventory valuation methods impact key accounting and financial factors, such as liquidity, profitability, and taxes, due to the fundamental relationship between correct inventory valuation and the health of a pharmaceutical company's finances. In these companies, accurate inventory valuation is crucial for several reasons, liquidity is affected because an incorrect valuation can give a false impression of available assets, which can lead to cash flow problems. Profitability can be compromised if inventory costs are not reflected, affecting the accuracy of financial statements and business performance evaluations. In addition, inventory valuation has an impact on tax calculations, as companies must comply with tax regulations that require an accurate valuation of inventories to determine the correct tax liabilities. To address this assessment, a mixed methodology combining quantitative and qualitative approaches was adopted. Surveys were conducted with twenty-seven pharmaceutical companies, which provides a solid basis for understanding the importance of the choice of inventory valuation method. This approach allows a detailed analysis of the efficiency and effectiveness of the companies, highlighting the advantages of the different valuation methods used and evaluating inventory management indicators. These indicators are essential to determine whether the inventory systems meet the strategic objectives set by the companies' management. In addition, the study will identify the accounting and financial benefits that result from ...