Kreling D H, Kirk K W
Med Care. 1986 Jul;24(7):590-600. doi: 10.1097/00005650-198607000-00003.
Accurate payment for the acquisition costs of drug products dispensed is an important consideration in a third-party prescription drug program. Two alternative methods of estimating these costs among pharmacies were derived and compared. First, pharmacists were surveyed to determine the purchase discounts offered to them by wholesalers. A 10.00% modal and 11.35% mean discount resulted for 73 responding pharmacists. Second, cost-plus percents derived from gross profit margins of wholesalers were calculated and applied to wholesaler product costs to estimate pharmacy level acquisition costs. Cost-plus percents derived from National Median and Southwestern Region wholesaler figures were 9.27% and 10.10%, respectively. A comparison showed the two methods of estimating acquisition costs would result in similar acquisition cost estimates. Adopting a cost-plus estimating approach is recommended because it avoids potential pricing manipulations by wholesalers and manufacturers that would negate improvements in drug product reimbursement accuracy.
在第三方处方药计划中，准确支付所配发药品的采购成本是一个重要考量因素。推导并比较了两种估算药店此类成本的替代方法。首先，对药剂师进行调查，以确定批发商给予他们的采购折扣。73名回复的药剂师获得的平均折扣为11.35%，众数折扣为10.00%。其次，根据批发商的毛利率计算成本加成百分比，并将其应用于批发商的产品成本，以估算药店层面的采购成本。根据全国中位数和西南地区批发商数据得出的成本加成百分比分别为9.27%和10.10%。比较表明，两种估算采购成本的方法会得出相似的采购成本估算结果。建议采用成本加成估算方法，因为它可避免批发商和制造商可能进行的定价操纵，而这种操纵会抵消药品报销准确性方面的改进。
