Abstract
Improving the economic performance of pharmacies need to economic and financial indicators. Despite this necessity, economic and financial performance indicators have not been identified comprehensively in the pharmacy setting. Thus the aim of this study is to determine the economic and financial performance assessment criteria of the pharmacies by specialist's point of view. This study is a qualitative study in which experts and professional's point of view were gathered by focus group discussion. 15 health system experts were selected by purposive sampling approach. Data from focus group discussions (FGD) were analyzed by thematic analysis method. Twelve main themes in two scopes were obtained to assess the economic and financial performance of the pharmacy by review of specialists view. These themes are waste rate, profitability, cost control, financial management, economic and political issues, pharmacist, doctor, medical insurance, management system, pharmaceutical companies, cultural issues and public or private administration system of pharmacy. Based on the results of this study, the most important criteria to evaluate the financial and economic performance of pharmacies were identified. These results can be used for to economic and financial performance evaluation of pharmacies.
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