Khan Shamima, Snyder Herbert W, Rathke Ann M, Scott David M, Peterson Charles D
College of Pharmacy, Nursing, and Allied Sciences, North Dakota State University, Fargo, North Dakota 58105-5055, USA.
Telemed J E Health. 2008 Apr;14(3):235-44. doi: 10.1089/tmj.2007.0045.
The purpose of this study was to assess the financial operation of a Single Business Unit (SBU), consisting of one central retail pharmacy and two remote retail telepharmacies. Analyses of income statements and balance sheets for three consecutive years (2002-2004) were conducted. Several items from these statements were compared to the industry average. Gross profit increased from $260,093 in 2002 to $502,262 in 2004. The net operating income percent was 2.9 percentage points below the industry average in 2002, 3.9 percentage points below in 2003, and 1.3 percentage points above in 2004. The inventory turnover ratio remained consistently below the industry average, but it also increased over the period. This is an area of concern, given the high cost of pharmaceuticals and a higher likelihood of obsolescence that exists with a time-sensitive inventory. Despite these concerns, the overall trend for the SBU is positive. The rate of growth between 2002 and 2004 shows that it is getting close to median sales as reported in the NCPA Digest. The results of this study indicate that multiple locations become profitable when a sufficient volume of patients (sales) is reached, combined with efficient use of the pharmacist's time.
本研究的目的是评估一个单一业务部门（SBU）的财务运营情况，该部门由一家中心零售药店和两家远程零售电话药店组成。对连续三年（2002 - 2004年）的损益表和资产负债表进行了分析。这些报表中的几个项目与行业平均水平进行了比较。毛利润从2002年的260,093美元增加到2004年的502,262美元。2002年的净营业收入百分比比行业平均水平低2.9个百分点，2003年低3.9个百分点，2004年高1.3个百分点。库存周转率一直低于行业平均水平，但在此期间也有所提高。考虑到药品成本高昂以及对时效性库存而言过时的可能性更高，这是一个值得关注的领域。尽管存在这些问题，但该单一业务部门的总体趋势是积极的。2002年至2004年期间的增长率表明，它正在接近《全国社区药剂师协会文摘》中报告的中位数销售额。本研究结果表明，当达到足够数量的患者（销售额）并有效利用药剂师的时间时，多个地点就能实现盈利。
