Programa de auditoría para el control de los inventarios del Policlínico Universitario Sur de Placetas
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Rodríguez Moya, Elizabeth
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Universidad Central "Marta Abreu" de Las Villas. Facultad Ciencias Económicas. Departamento de Turismo
Resumen
Cada día en el mundo mueren cientos de personas por no tener asistencia médica, cada día en el mundo los servicios médicos son más costosos, por eso cada día el Estado cubano tiene que realizar un mayor esfuerzo para que a cada hombre, niño o mujer del país lleguen los beneficios del sistema nacional de salud y cada día tiene que dedicar más recursos monetarios para garantizar que Cuba mantenga una tasa de mortalidad infantil, una esperanza de vida y una salubridad dignas de admirar hasta por los países más desarrollados del mundo, es por ello que para todas las unidades de salud la tarea de administrar las existencias de inventarios eficientemente se torna tan importante, pues debido al bloqueo impuesto por los Estados Unidos, el gobierno tiene que pagar por cada recurso que adquiere un precio más elevado que el resto de los países del mundo, sin embargo muchas veces no cuentan con un programa de auditoría que le permita detectar las debilidades de los mecanismos diseñados y contribuya al ahorro de estos recursos. Razones que justifican la realización de esta investigación que tiene como finalidad Diseñar un programa de auditoría para el control de los inventarios en el Policlínico Universitario Sur de Placetas que contribuya al mejor manejo de los recursos. La investigación se inició con la revisión de la bibliografía referida al tema, seguido de una breve caracterización de la entidad, y culmina con el diseño y aplicación de un programa de auditoría y los resultados que se obtuvieron de dicha aplicación.
Every day in the world hundred of people die for not having medical attendance, every day in the world the medical services are more expensive, for that reason every day the Cuban State has to carry out a bigger effort for each man, boy or woman of the country the benefits of the national system of health arrive and every day he/she has to dedicate more monetary resources to guarantee that Cuba maintains a rate of infantile mortality, a hope of life and a worthy health of admiring even the developed countries in the world, it is why that for all the units of health the task of administering the existences of inventories efficiently it turns so important, because due to the blockade imposed by the United States, the government has to pay for each resources that he acquires a higher price that the rest of the countries of the world, however many times they don't have an audit program that allows him to detect the weaknesses of the designed mechanisms and contribute to the saving of these resources. Reasons that justify the realization of this investigation that has as purpose to Design an audit program for the control of the inventories in the South University Policlínic of Placetas that contributes to the best handling of the resourses. The research began with the revision of the bibliography referred to the topic, followed by a brief characterization of the entity, and it culminates with the design and application of an audit program and the results that they were obtained by this application.
Every day in the world hundred of people die for not having medical attendance, every day in the world the medical services are more expensive, for that reason every day the Cuban State has to carry out a bigger effort for each man, boy or woman of the country the benefits of the national system of health arrive and every day he/she has to dedicate more monetary resources to guarantee that Cuba maintains a rate of infantile mortality, a hope of life and a worthy health of admiring even the developed countries in the world, it is why that for all the units of health the task of administering the existences of inventories efficiently it turns so important, because due to the blockade imposed by the United States, the government has to pay for each resources that he acquires a higher price that the rest of the countries of the world, however many times they don't have an audit program that allows him to detect the weaknesses of the designed mechanisms and contribute to the saving of these resources. Reasons that justify the realization of this investigation that has as purpose to Design an audit program for the control of the inventories in the South University Policlínic of Placetas that contributes to the best handling of the resourses. The research began with the revision of the bibliography referred to the topic, followed by a brief characterization of the entity, and it culminates with the design and application of an audit program and the results that they were obtained by this application.