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Lecture Math for the pharmacy technician: Concepts and calculations: Chapter 11 – Lynn M. Egler, Kathryn A. Booth

Chapter 11, Operational calculations. This chapter presents information and calculations related to business operations in the pharmacy. This chapter also discusses inventory and reimbursement considerations and calculating correct costs and correct change. | Math for the Pharmacy Technician: Concepts and Calculations Chapter 11: Operational Calculations Egler • Booth Operational Calculations Needs higher resolution picture from chapter file Learning Objectives Calculate overhead costs Calculate profits Calculate discount amounts When you have successfully completed Chapter 11, you will have mastered skills to be able to: 11- Learning Objectives (con’t) Calculate average wholesale price (AWP) Calculate inventory turnover rate Calculate depreciation Demonstrate understanding of capitation fee and AWP plus fee 11- Introduction As a pharmacy technician you need to be familiar with the aspects of the day-to-day operations of the pharmacy. The costs involved in running the pharmacy are many. While providing a service to the patient is important, the pharmacy must also make money in order to stay in business. 11- General Business Considerations All businesses have costs associated with day-to-day operations. The pharmacy’s income . | Math for the Pharmacy Technician: Concepts and Calculations Chapter 11: Operational Calculations Egler • Booth Operational Calculations Needs higher resolution picture from chapter file Learning Objectives Calculate overhead costs Calculate profits Calculate discount amounts When you have successfully completed Chapter 11, you will have mastered skills to be able to: 11- Learning Objectives (con’t) Calculate average wholesale price (AWP) Calculate inventory turnover rate Calculate depreciation Demonstrate understanding of capitation fee and AWP plus fee 11- Introduction As a pharmacy technician you need to be familiar with the aspects of the day-to-day operations of the pharmacy. The costs involved in running the pharmacy are many. While providing a service to the patient is important, the pharmacy must also make money in order to stay in business. 11- General Business Considerations All businesses have costs associated with day-to-day operations. The pharmacy’s income earned from sales must be higher than the operational costs in order for the pharmacy to be profitable. 11- General Business Considerations (cont.) Multiple operational calculations are used to run a profitable pharmacy. You will learn how to calculate the following: Overhead costs Profits Gross profits Net profits Discounts 11- Overhead The pharmacy’s overhead is all costs associated with the pharmacy’s business operations. These costs include: Employee salaries Rent Utility bills Insurance premiums Inventory/Supplies Discounts Sale items 11- Overhead (con’t) The total cost of the overhead is used to calculate the pharmacy’s profit. Example: Annual Overhead Costs Employee salaries $125,000.00 Rent $24,000.00 Utilities $12,000.00 Insurance $6,000.00 Inventory/supplies +$732,000.00 Annual overhead total $899,000.00 11- Profits A profit is the difference between overhead expenses and income earned from sales. To calculate a profit you subtract the pharmacy’s overhead costs .