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药库零库存成本效益分析
引用本文:郑解元,孙洲亮,杨嘉永,梁嘉莹.药库零库存成本效益分析[J].中国医院药学杂志,2020,40(5):575-578.
作者姓名:郑解元  孙洲亮  杨嘉永  梁嘉莹
作者单位:厦门大学附属第一医院, 厦门市药事综合管理质量控制中心, 福建 厦门 361003
摘    要:目的:用药物经济学评价的方法综合评价药库零库存带来的收益和成本,为药库零库存管理提供参考。方法:利用药物经济学成本效益分析方法对我院药库零库存成本和效益情况进行分析,以2018年数据测算零库存条件下医院资金周转成本、库房成本、人员成本、房屋经济效益等,并测算同等条件下非零库存模式时的理论成本效益,并进行敏感度分析。结果:零库存和非零库存药库成本分别为4 081.07万元和4 739.79万元,其中医院资金周转成本最高,二者占比分别91.64%、87.47%。采用药库零库存预计每年可为医院节约成本658.72万元。而随着药品采购时间延长2 d、4 d时,成本将增加至4 475.93万元和4 870.79万元。结论:绝对零库存是一种理想状态,零库存只是一种降低成本的策略,不应该成为医院刻意追求的目标。医院应该根据自身的条件、制定一个全面的、科学的、合乎自身的经营需求的储备药品方案,在保证药品供应前提下提高药品周转率、优化库存,降低成本提高医院经济效益。

关 键 词:药库  零库存  成本  成本效益
收稿时间:2019-09-16

Cost-benefit analysis of zero inventory in drug storage
ZHENG Jie-yuan,SUN Zhou-liang,YANG Jia-yong,LIANG Jia-ying.Cost-benefit analysis of zero inventory in drug storage[J].Chinese Journal of Hospital Pharmacy,2020,40(5):575-578.
Authors:ZHENG Jie-yuan  SUN Zhou-liang  YANG Jia-yong  LIANG Jia-ying
Institution:The First Affiliated Hospital Of Xiamen University, Xiamen Pharmaceutical Comprehensive Management Quality Control Center, Fujian Xiamen 361003
Abstract:OBJECTIVE To evaluate the benefits and costs of zero inventory in pharmacy by Pharmacoeconomic evaluation, and to provide a reference for zero inventory management in pharmacy. METHODS The cost-benefit analysis method of pharmacoeconomics was used to analyze the zero inventory cost and benefit of our hospital's pharmacy. The turnover cost, warehouse cost, personnel cost and housing economic benefit of the hospital under the zero inventory condition were calculated with the data of 2018, and the theoretical cost-benefit of the non-zero inventory mode under the same conditions was calculated. Sensitivity analysis was performed. RESULTS Cost-effectiveness and sensitivity analysis results showed that the cost of zero-inventory and non-zero-inventory drug storehouse was 40 810 700 yuan and 47 397 900 yuan, respectively. Among them, hospital capital turnover cost was the highest, accounting for 91.64% and 87.47% respectively. It is estimated that the use of zero-stock pharmacy can save 658.72 million yuan per year for hospitals. The cost will increase to 47.593 million yuan and 48.707 9 million yuan when the time of purchasing drugs was prolonged for two or four days. CONCLUSION Absolute zero inventory is an ideal state. Zero inventory is only a strategy to reduce costs, and should not be the goal of hospitals. According to their own conditions, hospitals should develop a comprehensive, scientific and qualified reserve drug plan, improve drug turnover rate, optimize inventory, reduce costs and improve hospital economic benefits under the premise of ensuring drug supply.
Keywords:drug storehouse  zero stock  cost-effectiveness  cost-benefit  
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