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