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ANALYSIS OF INDICATORS OF THE EFFICIENCY OF THE USE OF MATERIAL RESOURCES IN A COMPOUNDING PHARMACY

Abstract

The objective of the study is a retrospective analysis of the indicators of the efficiency of the use of material resources in a compounding pharmacy. The results of the content analysis of financial indicators of accounting and operational reporting for the period from 2018 to 2022 are presented; resource efficiency indicators are calculated; a contour is formed and the dynamics of the main indicators are analyzed.

Material and methods. The information base of the study was data from the accounting and operational reports of a compounding pharmacy; theoretical works of domestic scientists in the field of resource efficiency analysis; web-sites of the Internet information and communication network. Research methods include documents analysis, systematization, generalization, grouping and comparison, content analysis, correlation analysis using Statistica 10.

Results. A very high positive relationship was established between the volume of output and four other key indicators (0.75- 1.00) with confirmation of the normality of the hypothesis distribution. A decrease in the trend is shown for all major indicators from 26% to 42%. The results obtained can be used in the management system of the compounding pharmacy and process modeling.

About the Authors

M. R. Dudarenkova
ФГБОУ ВО «Оренбургский государственный медицинский университет» Минздрава России
Russian Federation


A. V. Soloninina
ФГБОУ ВО «Пермская государственная фармацевтическая академия» Минздрава России
Russian Federation


E. S. Gorbunova
ФГБОУ ВО «Оренбургский государственный медицинский университет» Минздрава России
Russian Federation


References

1. Gorbunova, N.A., Sarantseva E.G. Analysis of the impact of the efficiency of the use of material reserves on the amount of material costs. Management Accounting. 2021;8(3): 449-459. (in Russ.) doi: 10.25806/uu8-32021449-459.

2. Dem'yanova, V.R. Analysis of efficiency of use of material resources. Sovremennoe obshchestvo i vlast'. 2018; 1(15):112-116. (in Russ.)

3. Imanalieva, A.A. Analiz effektivnosti ispol'zovaniya material'nykh resursov (Analysis of the efficiency of use of material resources). Aktual'nye problemy i perspektivy razvitiya ekonomiki: rossiiskii i zarubezhnyi opyt. 2020; 3(28):180-183. (in Russ.)

4. Lyubushin N.P. [et al.] Sustainable development: assessment, analysis, forecasting. Economic Analysis: Theory and Practice. 2017;16(12):2392–2406. (in Russ.) doi: 10.24891/ea.16.12.2392.


Review

For citations:


Dudarenkova M.R., Soloninina A.V., Gorbunova E.S. ANALYSIS OF INDICATORS OF THE EFFICIENCY OF THE USE OF MATERIAL RESOURCES IN A COMPOUNDING PHARMACY. Bashkortostan Medical Journal. 2023;18(6):50-53. (In Russ.)

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ISSN 1999-6209 (Print)