Gouveia W A
Am J Hosp Pharm. 1985 Oct;42(10):2164-8.
Strategies a pharmacy department used to identify product costs and cost of drug therapy by case type are discussed. To define its intermediate products, the pharmacy identified 300 of 7500 line items on the formulary as representing 95% of its drug costs. This information, coupled with workload measures and component costs such as labor and supplies, was used to identify the cost of the pharmacy's products. A retrospective drug-therapy analysis conducted on total-hip-replacement procedures showed that drugs can be indicators of the severity of medical problems and hence good predictors of total hospital cost per case. Intermediate-product costing can be used to determine end-product profitability. Clinical pharmacists can help substantially in trying to determine the total cost of drug therapy, and they can help by developing standard treatment patterns with cost standards for treating patients in specific DRGs.
讨论了药房部门用于按病例类型确定产品成本和药物治疗成本的策略。为了定义其中间产品，药房在7500个处方项目中确定了300个，这些项目占其药品成本的95%。这些信息，再加上工作量指标以及人工和耗材等组成成本，被用于确定药房产品的成本。对全髋关节置换手术进行的回顾性药物治疗分析表明，药物可以作为医疗问题严重程度的指标，因此是每个病例总住院成本的良好预测指标。中间产品成本核算可用于确定最终产品的盈利能力。临床药师在试图确定药物治疗的总成本方面可以提供很大帮助，他们可以通过制定针对特定诊断相关组（DRG）患者的具有成本标准的标准治疗模式来提供帮助。
