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

Autores: Baptista-Fernandes T, Barbosa-Ferreira JM, Almeida LM

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.
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Assisting consumers in self-medication: reflections on the role of support staff in community pharmacy

Community pharmacies are often the first port of call for consumers with minor illness. In Portugal assisting self-medication in this setting—by supplying non-prescription medicines (NPM) or assessing symptoms—involves pharmacists and support staff (technicians and assistants). There is a paucity of research on support staff roles. This paper, which is part of a larger study, reports the perceived roles of pharmacy staff in assisting consumers in self-medication.
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Pharmaceutical services cost analysis using time-driven activity based costing in a sample of Portuguese community pharmacies

Assisting consumers in self-medication: reflections on the role of support staff in community pharmacy

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