Pharmaceutical services cost analysis using time-driven activity-based costing: A contribution to improve community pharmacies' management

Research in Social and Administrative Pharmacy

Volumn 12, Issue 3, 2016, Pages 475-485

  Gregório, João ^a   Russo, Giuliano ^a   Lapão, Luís Velez ^a  

^a INSTITUTO DE HIGIENE E MEDICINA TROPICAL   (Portugal)

Author keywords

Community pharmacy; Pharmaceutical services; Pharmacy management; Time driven activity based costing

Indexed keywords

COST; ECONOMICS; HUMAN; ORGANIZATION AND MANAGEMENT; PATIENT EDUCATION; PHARMACY; PORTUGAL;

COMMUNITY PHARMACY SERVICES; COSTS AND COST ANALYSIS; HUMANS; PATIENT EDUCATION AS TOPIC; PORTUGAL;

EID: 84941709858     PISSN: 15517411     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.sapharm.2015.08.004     Document Type: Article

References (43)

1. Sacco R.L., Smith S.C., Holmes D., et al. Accelerating progress on non-communicable diseases. Lancet 2013, 382:e4-5.
2. Leopold C., Mantel-Teeuwisse A.K., Vogler S., et al. Effect of the economic recession on pharmaceutical policy and medicine sales in eight European countries. Bull World Health Organ 2014, 92:630-640D.
3. Barros P.P. Health policy reform in tough times: the case of Portugal. Health Policy 2012, 106:17-22.
4. Vogler S., Habimana K., Arts D. Does deregulation in community pharmacy impact accessibility of medicines, quality of pharmacy services and costs? Evidence from nine European countries. Health Policy 2014, 117:311-327.
5. Bush J., Langley C.A., Wilson K.A. The corporatization of community pharmacy: implications for service provision, the public health function, and pharmacy's claims to professional status in the United Kingdom. Res Social Adm Pharm 2009, 5:305-318.
6. Primary Health Care: Now More Than Ever 2008, WHO: World Health Report, World Health Organization, Geneva.
7. McAlister F.A., Lawson F.M., Teo K.K., Armstrong P.W. A systematic review of randomized trials of disease management programs in heart failure. Am J Med 2001, 110:378-384.
8. Cranor C.W., Bunting B.A., Christensen D.B. The Asheville Project: long-term clinical and economic outcomes of a community pharmacy diabetes care program. J Am Pharm Assoc (Wash) 2003, 43:173-184.
9. Willis A., Rivers P., Gray L.J., Davies M., Khunti K. The effectiveness of screening for diabetes and cardiovascular disease risk factors in a community pharmacy setting. PLoS One 2014, 9:e91157.
10. Whitty J.A., Kendall E., Sav A., et al. Preferences for the delivery of community pharmacy services to help manage chronic conditions. Res Social Adm Pharm 2015, 11:197-215.
11. Kennie-Kaulbach N., Farrell B., Ward N., et al. Pharmacist provision of primary health care: a modified Delphi validation of pharmacists' competencies. BMC Fam Pract 2012, 13:27.
12. Hepler C., Strand L. Opportunities and responsibilities in pharmaceutical care. Am J Hosp Pharm 1990, 47:533-543.
13. Anderson S. The state of the world's pharmacy: a portrait of the pharmacy profession. J Interprof Care 2002, 16:391-404.
14. Costa S., Santos C., Silveira J. Community pharmacy services in Portugal. Ann Pharmacother 2006, 40:2228-2234.
15. Martins L., Queiros S. Competition among pharmacies and the typology of services delivered: the Portuguese case. Health Policy 2015, 119:640-647.
16. Mossialos E., Naci H., Courtin E. Expanding the role of community pharmacists: policymaking in the absence of policy-relevant evidence?. Health Policy 2013, 111:135-148.
17. Paudyal V., Watson M.C., Sach T., et al. Are pharmacy-based minor ailment schemes a substitute for other service providers? A systematic review. Br J Gen Pract 2013, 63:e472-481.
18. Watson M.C., Ferguson J., Barton G.R., et al. A cohort study of influences, health outcomes and costs of patients' health-seeking behaviour for minor ailments from primary and emergency care settings. BMJ Open 2015, 5:e006261.
19. Chapko M.K., Liu C.-F., Perkins M., Li Y.-F., Fortney J.C., Maciejewski M.L. Equivalence of two healthcare costing methods: bottom-up and top-down. Health Econ 2009, 18:1188-1201.
20. Doucette W.R., McDonough R.P., Mormann M.M., Vaschevici R., Urmie J.M., Patterson B.J. Three-year financial analysis of pharmacy services at an independent community pharmacy. J Am Pharm Assoc 2012, 52:181-187.
21. McDonough R.P., Harthan A.A., McLeese K.E., Doucette W.R. Retrospective financial analysis of medication therapy management services from the pharmacy's perspective. J Am Pharm Assoc 2010, 50:62-66.
22. Antão A.A., Grenha C.M. Estudo da viabilidade das farmácias 2012, Universidade de Aveiro, Aveiro, Edited by Oliveira Reis & Associados L.
23. Barros P.P., Martins B., Moura A. Evolução do sector das farmácias - revisitar o estudo "A situação concorrencial no sector das farmácias" de 2005 2012, GANEC, Nova School of Business and Economics.
24. Roughead L., Semple S., Vitry A. The Value of Pharmacist Professional Services in the Community Setting: A Systematic Review of the Literature 1990-2002 2002, Quality Use of Medicines and Pharmacy Research Centre. School of Pharmaceutical, Molecular and Biomedical Sciences, University of South Australia.
25. Rutter P.M., Brown D., Jones I.F. Pharmacy research: the place of work measurement. Int J Pharm Pract 1998, 6:46-58.
26. Demeere N., Stouthuysen K., Roodhooft F. Time-driven activity-based costing in an outpatient clinic environment: development, relevance and managerial impact. Health Policy 2009, 92:296-304.
27. Kaplan R.S., Anderson S.R. Time-driven activity-based costing. Harv Bus Rev 2004, 82:131-138. 150.
28. Kaplan R.S., Porter M.E. How to solve the cost crisis in health care. Harv Bus Rev 2011, 89:46-52.
29. Harrison A., Van Hoek R.I. Logistics Management and Strategy: Competing Through the Supply Chain 2008, Pearson Education. 4th ed.
30. Finkler S.A., Knickman J.R., Hendrickson G., Lipkin M., Thompson W.G. A comparison of work-sampling and time-and-motion techniques for studies in health services research. Health Serv Res 1993, 28:577-597.
31. Angelo L.B., Christensen D.B., Ferreri S.P. Impact of community pharmacy automation on workflow, workload, and patient interaction. J Am Pharm Assoc 2005, 45:138-144.
32. Davies J.E., Barber N., Taylor D. What do community pharmacists do? results from a work sampling study in London. Int J Pharm Pract 2014, 22:309-318.
33. Fisher C.M., Corrigan O.I., Henman M.C. A study of community pharmacy practice. 2. Prescription dispensing. J Soc Adm Pharm 1991, 8:65-68.
34. McCann L., Hughes C.M., Adair C.G. A self-reported work-sampling study in community pharmacy practice: a 2009 update. Pharm World Sci 2010, 32:536-543.
35. Amendments to the Legal Framework of Reimbursements of Medicinal Products and to the Regime of Medicinal Products Price 2014, Decree-Law no. 19/2014, Ministry of Health, Lisbon.
36. INFARMED: Medicine Statistics 2013 2015, Instituto Nacional da Farmácia e do Medicamento, Lisboa.
37. User Charges in the NHS 2014, [cited 2015 6/07/2015; Available in Portuguese]. https://www.ers.pt/pages/142.
38. Gouveia M., Machado F. Valorização dos Actos Farmacêuticos em Farmácias Comunitárias. 9th National Congress of Pharmacies 2008, ANF, Lisboa, Edited by CEAUC, CEAS.
39. Pharmacies: Divided Parties as for Paid Advice 2011, RCMPharma, [cited 28-11-2014; Available in Portuguese]. http://www.rcmpharma.com/actualidade/politica-de-saude/farmacias-partidos-divididos-quanto-aconselhamento-pago.
40. Gregorio J., Cavaco A., Velez Lapao L. A scenario-planning approach to human resources for health: the case of community pharmacists in Portugal. Hum Resour Health 2014, 12:58.
41. Freeman P.R., Jones M., Blumenschein K. It's not just the money: why consumers do not Purchase pharmacist-provided services. Pharmacol Pharm 2014, 5:570-576.
42. Kuntz R.L., Remmert R.M. A new trend in pharmacy practice: private consultations. Int J Pharm Compd 2001, 5:170-173.
43. Mogyorosy Z., Smith P. The Main Methodological Issues in Costing Health Care Services: A Literature Review 2005, Alcuin College, University of York, York, Edited by CHE.