Matematika Bisnis

Pharmacy Business Math

The pharmacy personnel deal with a variety of business calculations involving markup, discount,
depreciation, net profit, inventory control, salaries, overtime, over- head, and insurance. Pharmacy
technicians should have a basic knowledge of numerical concepts and simple equations that are routinely
encountered in their practice. Some examples illustrating pharmacy business calculations are
presented below:

Example 1:
The purchase price of 100-count, 5-mg tablets of Clarinex is $232.60. If the dis- pensing cost is
$55.20 and the profit goal is 25%, what should be the selling price for this product?
Note. The dispensing cost includes the costs of storing, handling, and other incidental
expenses.

Purchase price = $232.60 Cost to dispense = $55.20

Overall cost = purchase price + cost to dispense
= $232.60 + $55.20
= $287.80
Net profit = overall cost x fraction of profit goal
= $287.80 x 0.25
= $71.95
Selling price = overall cost + net profit
= $287.80 + $71.95
= $359.75, answer

Example 2:
A 30-day supply of 20 mg tablets of Zocor sells for $164.90. If it costs only $137.50 to the pharmacy,
calculate the markup and markup rate.

Purchase price = $137.50 Selling price = $164.90

Markup = selling price – purchase price
= 164.90 – 137.50
= $27.40
Markup rate = (markup ÷ purchase price) x 100
= (27.40/137.50) x 100
= 20%, answer

Example 3:
Corner Drug Store announces a 30% discount on a certain brand of cough syrup. If a bottle of this
syrup is priced at $4.30, what should be the discounted price?

Original price = $4.30

Discount = original price x discount rate
= 4.30 x 0.30
= $1.29
Discounted price = original price – discount
= 4.40 – 1.29
= $3.11, answer

Example 4:
A neighborhood pharmacy store has an average inventory of $48,525 and has total annual purchases of
$171,820. What is the turnover rate for this pharmacy?

Cost of average inventory = $48,525.00 Total annual purchases = $171,820.00

Turnover rate = total annual purchases ÷ cost of average inventory
= 171,820.00/48,525.00
= 3.54 times, answer

Example 5:
A certain type of topical herbal skin care cream is priced at $12 but if this product is purchased
within a week, a 40% discount is offered on the purchase price. What is the discounted price?

Original purchase price = $12.0

Discount = original purchase price  discount rate
= 12.00  0.40
= $4.80
Discounted purchase price = original purchase price – discount
= 12.00 – 4.80
= $7.20, answer

PRACTICE PROBLEMS

Doxycycline capsules cost $58 for a bottle that contains 50 tablets. If the store profit goal is 30%,
what is the total selling price for this product?
Toprol XL 50 mg tablets costs a pharmacy $76. If the profit goal is 20%, what should be the
selling price?
A certain type of allergy medication costs $45.80 for a month's supply. If the selling price is
$52.70, what is the markup rate?
A 60-day supply of Zocor tablets sells for $320.60. If it costs only $236
to the pharmacy, what is the markup rate?
A three-month supply of vitamin supplements sells for $22. If it costs only $16.60 to the
pharmacy, what is the markup?
Fincher's Pharmacy Store offers a 25% discount on a brand of cough syrup. If a bottle is priced at
$3.60, what should be the discounted price?
Dawn Corner Store Pharmacy offers a 20% discount on a brand of cold medication. If a bottle of
this cold medication is priced at $8.20, what should be the discounted price?
A type of topical anti-oxidant cream is priced at $5.60, but if this product is purchased within a
week, a 20% discount is offered on the purchase price. What is the discounted price?
A high-volume retail pharmacy store has an average inventory of $258,400 and has total annual
purchases of $1,085,280. What is the turnover rate for this pharmacy?
Down The Street Pharmacy has an average inventory of $38,650 and has total annual purchases of
$115,950. What is the turnover rate for this pharmacy?

Referensi: Essential Math and Calculations for Pharmacy Technicians

INDRA K. REDDY
MANSOOR A. KHAN
INVENTARIS
Semua barang laku yang ditemukan di apotek dianggap sebagai inventaris. Persediaan adalah
salah satu biaya terbesar di apotek. Apotek ingin menyerahkan inventaris mereka sesering
mungkin. Jika suatu barang diletakkan di rak, itu menghabiskan uang apotek. Tingkat
perputaran adalah total berapa kali persediaan apotek diganti dalam satu tahun:
Tingkat perputaran = persediaan tahunan yang dibeli ÷ persediaan rata-rata
Inventaris tahunan adalah jumlah faktur tahun itu. Persediaan rata-rata adalah nilai persediaan
yang dipertahankan setiap hari. Jika faktur tahunan berjumlah $ 100.000 dan persediaan rata-
rata $ 20.000, maka tingkat perputarannya adalah lima (100.000 ÷20.000). Tingkat turnover
yang baik adalah empat atau lebih.

Apotek memiliki persediaan rata-rata $ 32.000. Total pembelian tahunan $ 200.000. Berapa
tingkat turnovernya?
Perputaran = 200, 000÷ 32.000 = 6,25 putaran

KEUNTUNGAN
Jumlah uang yang dihasilkan dari penjualan suatu barang adalah keuntungannya. Kedua jenis
laba tersebut adalah laba kotor dan laba bersih. Laba kotor adalah selisih harga jual dan harga
beli. Keuntungan bersih adalah harga jual dikurangi semua biaya yang terkait dengan
pengeluaran produk. Biaya ini mungkin termasuk persediaan farmasi (misalnya label, botol),
waktu personel, dan biaya pengiriman.
1. Propranolol 40 mg # 100 berharga apotek $ 14,50. Harga resepnya adalah $ 42.00. Berapa
laba kotornya?
Laba kotor = $ 42,00 - $ 14,50 = $ 27,50

2. Propranolol 40 mg # 100 berharga apotek $ 14,50. Total biaya pengeluaran untuk resep ini
$ 12,40. Harga resepnya adalah $ 42.00. Berapa laba bersihnya?
Laba bersih = $ 42,00 - $ 14,50 - $ 12,40 = $ 15,10

HARGA PENJUALAN
Harga jual resep didasarkan pada beberapa faktor. Apotek harus mengenakan biaya yang
cukup untuk menutupi biaya obat, biaya memperoleh obat, dan waktu yang diinvestasikan
untuk mengeluarkan obat. Harga grosir rata-rata (AWP) digunakan untuk menentukan harga
jual obat. AWP adalah harga rata-rata yang dibebankan oleh pedagang grosir untuk produk
tersebut. Sebagian besar grosir menawarkan diskon berdasarkan volume atau kontrak dengan
rantai besar.
EXAMPLE:
Wholesaler A offers an 8% discount on imipramine 25 mg if 10 or more are pur- chased.
The AWP is $53. Joe’s Pharmacy orders 12 bottles. How much did they pay per bottle?
$53.00 × 0.08 = $4.24
$53.00 - $4.24 = $48.76 per bottle