IMPLEMENTING IAS 2 IN PHARMACEUTICAL ENTERPRISES: CHALLENGES AND BENEFITS
DOI:
https://doi.org/10.55640/Keywords:
IAS 2, inventory management, pharmaceutical enterprises, Uzbekistan, challenges, benefits, recommendations.Abstract
This article evaluates the challenges and benefits of implementing IAS 2 in pharmaceutical enterprises in Uzbekistan and provides recommendations based on existing literature. Through a mixed-methods research design, data was collected from a sample of pharmaceutical enterprises in Uzbekistan and analyzed using both quantitative and qualitative methods. The results revealed several challenges faced by these enterprises in implementing IAS 2, including a lack of knowledge and expertise, inadequate information systems, and cultural resistance to change. However, the implementation of IAS 2 was found to provide significant benefits, such as improved inventory accuracy and better decision-making. Based on the findings, the article recommends several strategies for successfully implementing IAS 2 in pharmaceutical enterprises in Uzbekistan. These include providing training and education to employees, improving information systems, and promoting a culture of transparency and accountability. This study provides valuable insights for policymakers and practitioners in Uzbekistan on the importance of inventory management and the benefits of implementing IAS 2 in pharmaceutical enterprises.
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