GHTM

Global Health and Tropical Medicine

  • GHTM
    • About GHTM
    • Governance
    • Impact
    • Members
      • Population health, policies and services
        • PPS PhD members
        • PPS non PhD members
      • TB, HIV and opportunistic diseases and pathogens
        • THOP PhD members
        • THOP non PhD members
      • Vector-borne diseases
        • VBD PhD members
        • VBD non PhD members
      • Individual Health Care
        • IHC PhD members
        • IHC non PhD members
      • Tech & Admin support
    • Scientific Advisory Board
  • Research
    • Cross-cutting issues
      • Global Pathogen Dispersion and Population Mobility
      • Drug Discovery and Drug Resistance
      • Diagnostics
      • Public Health Information
      • Fair Research Partnerships
    • Research Groups
      • PPS – Population health, policies and services
      • THOP – TB, HIV and opportunistic diseases and pathogens
      • VBD – Vector borne diseases
      • IHC – Individual health care
    • Research in numbers
      • 2023
      • 2022
      • 2021
      • 2020
      • 2019
      • 2018
      • 2017
    • Projects
      • Ongoing Projects
      • Completed Projects
  • Outreach
    • Events
    • News
    • Policy Support & Community Outreach
  • Publications
    • 2024
    • 2023
    • 2022
    • 2021
    • 2020
    • 2019
    • 2018
    • 2017
    • 2016
    • 2015
  • Capacity Building
    • Education
      • Master Theses
      • PhD Theses
    • International
  • Infrastructures
  • Networks & Partnerships
  • Reports
    • GHTM
    • Scientific Advisory Board
    • FCT
Home / Publications / Pharmaceutical services cost analysis using time-driven activity based costing in a sample of Portuguese community pharmacies

Pharmaceutical services cost analysis using time-driven activity based costing in a sample of Portuguese community pharmacies

  • Authors: Gregório J, Lapão L, Russo G
  • Publication Year: 2015
  • Journal: International Journal of Clinical Pharmacy
  • Link: http://faratarjome.ir/u/media/shopping_files/store-EN-1483964609-3387.pdf

Background

Pharmacists have experienced an expansion of their role in the last decades, developing the scope of
services offered. One challenge that pharmacists face when obtaining payment from patients is establishing a price for the service that is sufficient to support it, and is perceived as a good value by the patient. However, little research has been conducted on the costs of pharmaceutical services (PS) in Portugal.

Purpose

To accurately calculate costs it is important to use a costing methodology that supports itself on real-world data. This study describes the development and application of a Time-driven Activity Based Costing (TDABC) model in a sample of pharmacies in Portugal, with the objective of calculating the cost of the PS provided.

Method

PS supply patterns were studied through a time and motion observation in selected pharmacies. The main inclusion criteria were their urban location in the metropolitan Lisbon area. Three pharmacies were included as participants. The observation study took place during a regular weekday full 8 hours shift. The main outputs of interest were the time spent performing a service and the activities required to carry out each service. Data on pharmacy costs were obtained through pharmacies? accounting records for the month the observation took place. With this data, cost rates for each activity and time equations for each service were developed.

Findings

The main pharmaceutical services observed were the dispensing of medicines, counseling provision without dispensing, OTC provision with counseling and health screening services. We found the overall costs of services across three pharmacies to be very similar, with the average dispensing service cost at €3.66. Excluding depreciation, amortization and taxes (DAT), this value drops to €2.12; for the counselling service, the average was €1.34, or €0.87 excluding DAT; OTC dispensing average cost was €2.16, or €1.30 excluding DAT; Health screening services? average costs were €3.59, or €1.90 without the DAT.

Conclusion

The TDABC model described gives us new insights on management of community pharmacies in
Portugal. As the time equations show which activities demand more time, pharmacy managers may get an idea of which activities lead to higher costs. This study shows the importance of cost analysis for pharmaceutical services provision. Results from this analysis are expected to contribute to the improvement of community pharmacy organizational business models.

Share this:

  • Click to share on Facebook (Opens in new window) Facebook
  • Click to share on X (Opens in new window) X
  • Click to share on LinkedIn (Opens in new window) LinkedIn
  • Click to share on Pinterest (Opens in new window) Pinterest
  • Click to share on WhatsApp (Opens in new window) WhatsApp
  • Click to print (Opens in new window) Print

About GHTM

GHTM is a R&D Unit that brings together researchers with a track record in Tropical Medicine and International & Global Health. It aims at strengthening Portugal's role as a leading partner in the development and implementation of a global health research agenda. Our evidence-based interventions contribute to the promotion of equity in health and to improve the health of populations.

Contacts

Rua da Junqueira, 100
1349-008 Lisboa
Portugal

+351 213 652 600

  • E-mail
  • Facebook
  • LinkedIn
  • Twitter
  • YouTube

Map

  • Events
  • Research Groups
  • Cross-cutting issues
© Copyright 2025 IHMT-UNL All Rights Reserved.
  • Universidade Nova de Lisboa
  • Fundação para a Ciência e a Tecnologia

    UIDB/04413/2020
    UIDP/04413/2020

We use cookies to ensure that we give you the best experience on our website. If you continue to use this site we will assume that you are happy with it.Ok