Indwi Sekar Nagrini, Didik Setiawan, Galar Sigit Prasuma, Muhammad Ahsan Iftikhar Baig
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引用次数: 0
摘要
糖尿病是无声杀手，发病率逐年上升。本研究旨在分析糖尿病患者在药房接受远程药学服务的成本，采用观察研究的 ABC 方法，根据开展的活动和 BEP 计算，确定药房的优势和劣势。使用基于活动的成本计算（ABC）方法计算的结果显示，远程药学服务的平均成本为 12,612 印尼盾。对提供远程药学服务的药房进行分析后发现，大多数药房仍处于亏损状态，这是因为药房无法支付所有运营成本。
Cost Analysis of Telepharmacy Programs for Diabetes Mellitus Patients at Pharmacy
Diabetes mellitus is silent killer with an increasing prevalence every year. This study aims to analyze the cost of telepharmacy services among patients with diabetes mellitus at the pharmacy using the ABC method of observational research calculated based on the activities carried out and BEP to determine the advantages and disadvantages of the pharmacy. The calculation results using the activity-based costing (ABC) method, the average cost for telepharmacy service costs was Rp. 12,612.- and the average cost incurred to run a telepharmacy services program were Rp. 124,574.- After being analyzed the pharmacy that have provided telepharmacy services, most of them still experience losses, this is because pharmacy have not been able to cover all operational costs.
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