Financial Management for Pharmacists: A Decision-Making Approach - Carroll, Norman V.
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Financial Management for Pharmacists, 4th edition, was developed to meet the need for a pharmacy text that covers the basics of financial accounting, managerial accounting, finance, and pharmacoeconomics. The goal of the text is to provide pharmacy students and managers with financial management tools that they can use to make decisions about common management problems and to better understand the impact of those decisions. The book begins with a basic introduction to reading and interpreting financial statements (Chapters 1 and 2). Chapters 3 through 13 deal with those managerial accounting…mehr

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Produktbeschreibung
Financial Management for Pharmacists, 4th edition, was developed to meet the need for a pharmacy text that covers the basics of financial accounting, managerial accounting, finance, and pharmacoeconomics. The goal of the text is to provide pharmacy students and managers with financial management tools that they can use to make decisions about common management problems and to better understand the impact of those decisions. The book begins with a basic introduction to reading and interpreting financial statements (Chapters 1 and 2). Chapters 3 through 13 deal with those managerial accounting and finance topics of greatest relevance to pharmacy managers. These include financial statement analysis, budgeting, cash budgeting, improving cash flow, break-even analysis, sources and uses of cash, capital budgeting, and inventory control. Three of these chapters discuss pricing and reimbursement. Chapter 9 illustrates how to estimate the costs of providing a good or service and discusses non-cost factors that affect pricing. Chapter 10 discusses third-party reimbursement for pharmacy products and Chapter 11 discusses reimbursement for pharmacy services such as medication therapy management. Chapters 14 and 15 provide a basic introduction to pharmacoeconomics, including budget impact analysis and decision analysis. Besides explaining and demonstrating the necessary calculations, these chapters demonstrate the use of financial management and pharmacoeconomic techniques to address common managerial problems. This is done through use of detailed examples and problems. For example, the chapter on break-even analysis demonstrates use of the technique in pricing and advertising decisions, and the chapter on pricing explains how to calculate the cost of providing a diabetic care counseling and monitoring service. The decision analysis chapter provides an example of using decision analysis and budget impact analysis for formulary decision making. The text includes learning objectives at the beginning of each chapter and questions and problems at the end of each chapter. Answers are provided for the questions and problems.
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Autorenporträt
Dr. Carroll is a Professor of Pharmacoeconomics and Outcomes Research at the School of Pharmacy at Virginia Commonwealth University (VCU). Dr. Carroll received B.S. in Pharmacy, M.S. in Pharmacy Administration, and Ph.D. degrees from the University of North Carolina at Chapel Hill. Before joining VCU, he was a faculty member at the University of Georgia's College of Pharmacy. He teaches courses in financial management, pharmacoeconomics, and managed care pharmacy. His research involves pricing, costs of care, and insurance and reimbursement in pharmacy and the pharmaceutical industry. His recent research has examined the financial burden of cancer care and its effects on patients' quality of life, the prevalence of anti-diabetic and antilipidemic medication use in children and adolescents treated with atypical antipsychotics, and the economic burden of opioid poisoning. Dr. Carroll's publications have appeared in a number of peer-reviewed journals including Journal of Managed Care and Specialty Pharmacy, American Journal of Managed Care, Pharmacotherapy, and Cancer. Dr. Carroll is a Fellow of the American Pharmacists Association and a member of the Editorial Board of The Consultant Pharmacist.