[Catalog of the entomologic collections of the Faculty of Public Health of the University of São Paulo--(2d Serie II)--Culicidae].
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At the Hospital of Saint Raphael in New Haven, CT, the system for identifying and delivering items requested in between regular deliveries to patient care units was not efficient. The Materials Services Center (MSC) staff was frustrated at having to second-guess the needs of the medical floors, and the nursing staff was irate over the number of errors in the supplies they received. In addition, floors were borrowing supplies from each other, and the charges were being lost in the shuffle. The Materials Services Department solved the problem by developing a catalog and order transaction forms that matched requests with standard item numbers and descriptions. Customer satisfaction is way up and lost charges are way down as a result.
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An important principle of accounting is that asset inventory needs to be correctly valued to ensure that the financial statements of the institution are accurate. Errors is recording the value of ending inventory in one fiscal year result in errors to published financial statements for that year as well as the subsequent fiscal year. Therefore, it is important that accurate physical counts be periodically taken. It is equally important that any system being used to generate inventory valuation, reordering or management reports be based on consistently accurate on-hand balances. At the foundation of conducting an accurate physical count of an inventory is a comprehensive understanding of the process coupled with a written plan. This article presents a guideline of the physical count processes involved in a traditional double-count approach.
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