The organizational, economic, and marketing research of pharmacy activities in extemporaneous compounding of drugs
DOI:
https://doi.org/10.24959/sphhcj.22.256Keywords:
profitability; economic indicators; assortment of products; extemporaneous compounding of drugs; pharmacyAbstract
Aim. To conduct a complex organizational, economic, and marketing study of the work of a pharmacy with extemporaneous compounding of drugs.
Materials and methods. The research materials were scientific publications in periodicals, reporting data on economic and financial activities of the pharmacy. General scientific and special methods, such as system analysis, historical, analytical, economic, marketing research modeling, were used in the work. The calculation of the cost of “Una” paste, calculation of profitability, determination of the break-even point and modeling of options for the flow of discounted income from the sale of the paste were carried out according to the computer processing described in the guidelines approved by the Ukrainian Center for Scientific Medical Information and Patent Licensing Works of the Ministry of Health of Ukraine.
Results. The main financial and economic indicators of the work of the pharmacy with extemporaneous compounding of drugs were analyzed. The low profitability of work of the Department of OTC Drugs and Prescription and Production Department was determined; it was 2.31 and 17.77 %, respectively. It was found that the conditional fixed costs of the Prescription and Production Department amounted to UAH 76420.60 in 2021, and 0.15 UAH of conditional fixed costs was accounted per 1.00 UAH of manufactured products. The method for determining the cost price, price and profitability for extemporaneous products on the example of “Una” paste was developed, and the components of added value were determined. Computer
modeling of possible financial flows for the sale of “Una” paste based on three market events (the most likely, optimistic and pessimistic options) was carried out. Changes in the break-even point and the profitability level at different prices were shown. It was determined that the price of “Una” paste for a package of 52 UAH would bring the profitability of the product to the level of 40.04 %, and the share of profit in the added value to 52.43 %.
Conclusions. Based on the results of the analysis of the main financial and economic indicators of the work of the pharmacy, it has been found that the profitability indicators of the Department of OTC Drugs and Prescription and Production Department are at low levels. The profitability of certain types of dosage forms and cosmetic products has been calculated. The economic analysis of determining the cost price and the price of products on the example of “Una” paste has been developed. Using mathematical modeling, the break-even point of “Una” paste and financial flows in three variants of possible market events (the most likely, optimistic and pessimistic) have been determined. The price of “Una” paste has been set, at which the optimal level of profitability of 40 % will be achieved.
Key words: profitability; economic indicators; assortment of products; extemporaneous compounding
of drugs; pharmacy.
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