RESUMO
All healthcare organizations maintain supplies in their facilities that have not been booked as assets on their general ledgers. This unofficial inventory is often overlooked because it is not as significant a cost-driver as salaries and capital equipment. But unofficial inventory can affect an organization's bottom line when it is not reflected as an asset on statements of activities. Healthcare financial managers, working with their organization's materials managers, and other department personnel, can take steps to correct the problem of unofficial inventory by identifying locating, and controlling such inventory throughout the facility. Appropriate accounting procedures to handle the conversion of unofficial inventory to official inventory status also should be implemented.
