β Scribed by Clarke, Donald A.
No coin nor oath required. For personal study only.
It is the purpose of this discussion to demonstrate the soundness of being sound, particularly in departmental economy, specifically in the manufacture of ampuls.
The operation of most hospitals, regardless of character, has necessarily reached the status to-day of a business in a true sense of the word. Efficient and economical operation is the constant goal of the administrators. The development and application of a method of accounting by which efficiency and economy may be ascertained in the department of Pharmacy of a hospital is important.
The department of Pharmacy is a true service department, but, simultaneously, represents a potential, if not actual, source of revenue. There are three major units of service offered by most hospital pharmacies, two of which are rendered directly to the public and these two are the revenue producers. The department supplies all nursing floors with the medical material necessary for routine operation as well as the routine care of the patients. Private, semi-private and, on occasions, ward patients are supplied with special medications which are designated as "charge medications." Ambulatory patients are supplied with treatment medications through the medium of an out-patient department. For the latter two mentioned services monetary compensation must be exacted.
Recently one of the Middle Atlantic States apportioned among all of its privately endowed hospitals several hundred thousand dollars of the taxpayers' money to help these hospitals clear their operating deficit for the fiscal year 1939. It is the opinion of the author and others that whenever any hospital department deals directly with the public and charges for the service rendered, the charge should be so adjusted that at least the actual cost would be represented by the reimbursement. If so, the particular department concerned would not be adding to the deficit
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