Développement d'un outil de calcul de coût des prestations de la pharmacie hospitalière dans le cadre des essais cliniques.

Abstract

Hospital pharmacy is constantly evolving further in the recording of new drugs on the market. This is the consequence of clinical trials, which demonstrated the efficacy and the safety of the molecule. The requirements of the sponsor of clinical trials are always more demanding. It seems logical that the remuneration relative to the services associated with clinical trials is calculated in a correct way. The objective of this study is to develop a tool forcost calculation of the hospital pharmacy services for clinical trials. The chosen costing method is an association of the time-driven activity-based costing (TDABC) and the absorption method. The TDABC requires estimates of only two parameters: - the unit cost of supplying capacity - the time required to perform an activity The TDABC model can ben installed quickly and is easily updated; in this way, it is adapted for hospital organizations. The different hospital pharmacy services are described to identify the boundaries of each activity. The tool developed allows for various applications: - the calculation of the standard cost and the real cost of every service as well as the gap calculation to determine their origin; - the procedure to verify if the objective of self-financing of the sector is reached; - a steering tool comparing the staff resources available and used to estimate if the staff size and the work organization are adequate. The advantages of the tool are its ease of use, the calculation of a standard cost and a real cost and the gap analysis. On the other hand, the weak points are numbers based on the experience of a single hospital and the development in Excel, which does not allow to integrate a database.