Abstract
This study evaluated the effects of drug dosage form, therapeutic class, and available pharmaceutical service on the gross margins of prescriptions. Actual prescription ingredient costs reflecting both wholesale discounts and warehouse costs were computed for each of 300 prescriptions from 29 pharmacies. These ingredient costs together with prescription prices were used to calculate the gross margins for the sample of prescriptions. The markups for the five dosage form categories and two therapeutic classes were analyzed by using analysis of variance and covariance techniques. Regression methods were used to study the effects of delivery, patient record cards, and account receivable services on average prescription gross margins per pharmacy. The results of the statistical tests revealed that when prescription ingredient cost is controlled therapeutic class does not effect prescription gross margins while drug dosage form does. Only delivery service, of the three services regressed, was found to be significantly related to prescription gross margins.
Published Version
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