Diseño de un sistema de gestión y control de inventarios para una clínica veterinaria

Abstract

This research proposes the design of an inventory management and control system for a veterinary clinic in Guayaquil. The general objective is to optimize traceability and reduce operational inefficiencies through the integration of the COSO framework. The project is justified by the technological fragmentation and lack of reliable records that currently compromise the clinic's activities. For the development, an operational diagnosis was carried out using Ishikawa diagrams, and strategic alternatives were evaluated through a decision matrix. A technological prototype was designed using Visual Studio tools, and four normative procedures were developed to regulate auditing, purchasing, and medical service activities. The results showed that the application has the potential to facilitate the recording of medical consumption in real-time and automate FEFO (First-Expired, First-Out) control. The use of mandatory photographic evidence was implemented to justify shrinkage. As a result, 100% integrity in traceability was achieved for all audited movements. This model professionalizes veterinary administration by establishing an effective segregation of duties. It is concluded that the dual technological and normative solution ensures managerial transparency and mitigates operational management risks. Keywords: Traceability, COSO Framework, Operational Efficiency, Managerial Transparency, Technological Prototype