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Pharmacy accounting and the impact of regulatory fees on the running of small companies
BOBKOVÁ, Martina
Sales of pharmaceuticals in today's consumer society is very widespread. Pharmacies must be able to satisfy all types of customers, and must manage that they are always well stocked and ready for any demand. In the last two years is operation of pharmacies significantly affected by the introduction of regulatory fees. Actual enactment of the fees would certainly not attracted so much attention. The main problem is the payment of regulatory fees by regional pharmacies, which are subsidized by region. Private pharmacies can not compete that conduct and they are facing a difficult competitive position. In the theoretical part I was dealing with explanations of accounting terms definition relating to pharmacy accounting, as well as accounting itself. I described standard accounting practices. I mentioned a ways to calculate the Company's liquidity and stock turnover, and what these indicators reflect. Then I tried to describe the issue of regulatory fees. In the practical part I have analyzed the complex pharmacy accounting. I described the various ways and methods of accounting for fixed assets, stocks, short-term investments, clearing relationships, and use the account of an individual entrepreneur. My main goal was to capture the specifics which appear in the pharmacy accounting. These specifics related to particular stocks. As a partial target I've done calculations showing the liquidity of the pharmacy and stock turnover. These indicators I subsequently evaluated in the tables and I tried to analyze other factors that affect liquidity and stock turnover. In the next target I analyzed the financial impact of the regulatory fees payment on other private pharmacies. I tried to retrace the events that occurred in the Czech judiciary which were related to the disputes of private pharmacies and regions in the issue of these fees.
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Accounting of chemist
BOBKOVÁ, Martina
Pharmaceuticals retail is in current consumer society highly spread. Chemists have to possess large quantity of assortment. The main target of my work was identify how large quantity of drug assortment affects accounting of accounting entity and also overall liquidity of a pharmacy. In the teoretical part I was dealing with determination of stock definition and stores accounts. I described standard process of supply acounting and certain specifics, which can be link up with stock. I stated methods of solidity calculation and stock turnovers and meanings of these indicators. In the practical part I analyzed the real stock accounting in the pharmacy. I described individual stages of stock taking, which are related with stock and evaluated stocktaking differences. Than I was dealing with stock pricing methods and supplies, which are influencing purchase prices of individual goods. I tried to highlight specifics which are linked up with drugs such as selling price setting according to VZP codebooks. In the end I calculated pharmacy liquidity and stock turnovers. I interpreted my results at tables and than I tried to analyze others factors which are influencing liquidity and stock turnovers.
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