2020
DOI: 10.1590/s2175-97902019000418715
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Cost analysis of a medication dispensing service in community pharmacy in Brazil

Abstract: This study was aimed to calculate in detail the costs of a medication dispensing service in community pharmacy in Brazil. Descriptive and retrospective analysis with a cost analysis based on mixed costing; absorption costing and time-driven activity based-costing, considering year 2018 and both public and private health system perspectives within a one-year time horizon to estimates costs related to implement and to deploy the service, costs per patient and costs per activity of process

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“…Detailed insights into various cost items involved in the dispensing process within community settings were revealed from the qualitative research. Analogous to the cost analysis conducted by Cardoso et al on dispensing services in community pharmacies, 37 this study highlighted manpower-related expenses (eg, pharmacist salaries and professional training) would be the primary contributor to the cost components of providing dispensing services. Furthermore, factors such as infrastructure costs (eg, rental and utilities), expenses related to equipment and supplies, patient handouts, and computer systems all contribute to dispensing service costs.…”
Section: Discussionmentioning
confidence: 51%
“…Detailed insights into various cost items involved in the dispensing process within community settings were revealed from the qualitative research. Analogous to the cost analysis conducted by Cardoso et al on dispensing services in community pharmacies, 37 this study highlighted manpower-related expenses (eg, pharmacist salaries and professional training) would be the primary contributor to the cost components of providing dispensing services. Furthermore, factors such as infrastructure costs (eg, rental and utilities), expenses related to equipment and supplies, patient handouts, and computer systems all contribute to dispensing service costs.…”
Section: Discussionmentioning
confidence: 51%