Microcost analysis of the prescription dispensing process in an outpatient hospital pharmacy.

The costs involved in dispensing a prescription in an outpatient pharmacy at a 450-bed teaching hospital were studied. Work sampling was used to determine pharmacist and technician time involved in dispensing a prescription, and other direct and indirect costs involved in dispensing a prescription were isolated. The cost per prescription was calculated as the total of personnel costs for dispensing plus other costs, excluding the cost of the drug. Average of 2.68 and 3.37 minutes of pharmacist and technician time, respectively, were directly involved in dispensing each prescription. The standard auxiliary times per prescription were calculated to be 1.17 minutes and 4.66 minutes for the two groups, respectively. Total pharmacy personnel time consumed in dispensing a prescription was 13.33 minutes. Total calculated personnel cost included in dispensing a prescription was +3.14. Adding to this figure other direct and indirect costs resulted in a total cost of +5.42 for dispensing a prescription. Although the time and cost figures identified are unique to this outpatient pharmacy, other institutions can use these microcosting techniques to provide data that can be useful in the negotiation of contracts for the provision of pharmaceutical services to ambulatory patients.