Lee G F, Bair J N, Piz J W
Am J Hosp Pharm. 1982 Jul;39(7):1192-4.
A program of purchasing drugs from wholesalers at the wholesaler's exact invoice cost plus a percentage is described and compared with the traditional method of average wholesale price (AWP) less a discount. The comparison was conducted by the pharmacy department of a 310-bed, teaching hospital that awarded a one-year contract to a wholesaler offering its items at the exact cost plus a pre-established percentage. Data collected from monthly wholesaler computer printouts gave the following information on each product: (1) list price per item, (2) actual cost to pharmacy per item, (3) percentage discount from AWP, and (4) quantity ordered. The net percentage discount from AWP for 12 months was calculated and compared to the former (traditional) discount rate. The net discount from AWP was 15.6% for purchases made by the hospital during the first 12 months of the program. When compared with the smaller discount the hospital traditionally received, the new program saved the hospital $5758 on annual purchases of $136,419. The actual dollar savings to an institution that changes from a traditional discount program to a cost-plus-percentage program depends on: (1) the negotiated percentage added to wholesaler cost, (2) the discount from AWP that the institution was previously receiving, and (3) the volume of wholesale purchases.
描述了一种按批发商发票实际成本加一定百分比从批发商处采购药品的方案，并将其与传统的平均批发价（AWP）减去折扣的方法进行比较。该比较由一家拥有310张床位的教学医院的药房部门进行，该医院与一家批发商签订了为期一年的合同，该批发商按实际成本加预先确定的百分比提供商品。从批发商每月的计算机打印输出中收集的数据给出了每种产品的以下信息：（1）每件商品的标价，（2）药房每件商品的实际成本，（3）从AWP的折扣百分比，以及（4）订购数量。计算了12个月从AWP的净折扣百分比，并与以前（传统）的折扣率进行比较。在该方案的前12个月中，医院采购从AWP的净折扣为15.6%。与医院传统上获得的较小折扣相比，新方案使医院在136,419美元的年度采购中节省了5758美元。从传统折扣方案改为成本加百分比方案的机构实际节省的金额取决于：（1）加到批发商成本上的协商百分比，（2）该机构以前从AWP获得的折扣，以及（3）批发采购量。
