TY - JOUR
T1 - Model to Optimize ROA in Pharmaceutical SMEs Using DMAIC, ABC Method, Dynamic Pricing, and Digital Transformation)
AU - Romañol-Tuanama, Wagner
AU - Araujo-Romero, Yamile
AU - Céspedes-Blanco, Carlos
AU - Raymundo, Carlos
N1 - Publisher Copyright:
© 2025 Latin American and Caribbean Consortium of Engineering Institutions. All rights reserved.
PY - 2025
Y1 - 2025
N2 - In a dynamic market environment, pharmaceutical product distributors face significant challenges in managing their costs and asset turnover, resulting in low return on assets (ROA). Cost optimization and inventory management are crucial for improving profitability and competitiveness in the market. Recent research has shown that large companies implementing digital transformation, DMAIC, and dynamic pricing have successfully reduced costs and improved inventory turnover. However, Peruvian SMEs have not widely adopted these tools. This research proposes applying the DMAIC methodology, ABC method, dynamic pricing, and digital transformation in pharmaceutical distribution SMEs, adapting these strategies to their specific needs. The five phases of DMAIC, the ABC method for categorization, a dynamic pricing system, and digital transformation were implemented in a pharmaceutical distribution SME. Data was collected before and after implementation to measure the impact on costs, inventory turnover, and return on assets (ROA). The results showed a significant 12% reduction in operating costs, an 80% increase in ROA, a 120% improvement in inventory turnover, and optimization in sales pricing. The application of this methodology in pharmaceutical distribution SMEs can significantly enhance return on assets, confirming the feasibility and benefits of these tools in the context of small and medium-sized enterprises.
AB - In a dynamic market environment, pharmaceutical product distributors face significant challenges in managing their costs and asset turnover, resulting in low return on assets (ROA). Cost optimization and inventory management are crucial for improving profitability and competitiveness in the market. Recent research has shown that large companies implementing digital transformation, DMAIC, and dynamic pricing have successfully reduced costs and improved inventory turnover. However, Peruvian SMEs have not widely adopted these tools. This research proposes applying the DMAIC methodology, ABC method, dynamic pricing, and digital transformation in pharmaceutical distribution SMEs, adapting these strategies to their specific needs. The five phases of DMAIC, the ABC method for categorization, a dynamic pricing system, and digital transformation were implemented in a pharmaceutical distribution SME. Data was collected before and after implementation to measure the impact on costs, inventory turnover, and return on assets (ROA). The results showed a significant 12% reduction in operating costs, an 80% increase in ROA, a 120% improvement in inventory turnover, and optimization in sales pricing. The application of this methodology in pharmaceutical distribution SMEs can significantly enhance return on assets, confirming the feasibility and benefits of these tools in the context of small and medium-sized enterprises.
KW - Assets
KW - Costs
KW - Inventory
KW - Return on Assets
KW - Turnover
UR - https://www.scopus.com/pages/publications/105019312795
U2 - 10.18687/LACCEI2025.1.1.1527
DO - 10.18687/LACCEI2025.1.1.1527
M3 - Artículo de la conferencia
AN - SCOPUS:105019312795
SN - 2414-6390
JO - Proceedings of the LACCEI international Multi-conference for Engineering, Education and Technology
JF - Proceedings of the LACCEI international Multi-conference for Engineering, Education and Technology
IS - 2025
T2 - 23rd LACCEI International Multi-Conference for Engineering, Education and Technology, LACCEI 2025
Y2 - 16 July 2025 through 18 July 2025
ER -