【文章內(nèi)容簡介】
ut the anization, prepares the data for import into analysis tools and produces draft activity and process costs. ? Let’s see ASQ in action ...... Pharmacy Best Practice Analysis Unit Cost Comparison Activity Iowa Los Angeles New York Tempe Michigan Receive orders Order setup Checking RXs File hard copy RXs scan Process inventory Bag ship orders ...... Pr o d u ct / M ar ket M atr i xM a r k e t s e g m e n t sPh a r m a C oW h o l e s a l e P r o f e s s i o n a l C o m m e r c i a l $ t h o u sa n d sB u Y e r s R e t a i lA l l O t h e r R e t a i lW h o l e s a l e H o s p i t a l C l i n i c s E x p o r t O t h e r T o t a l sA d u l t 4 , 8 1 4 3 2 , 9 0 1 1 8 , 3 6 3 5 6 , 0 7 7 A n a l g e s i a 1 , 4 6 4 1 6 , 3 3 5 8 , 5 7 2 2 6 , 3 7 1 30% 50% 47% 47%C h i l d r e n 39。 s 1 , 5 1 0 1 0 , 1 2 1 5 , 5 9 4 1 7 , 2 2 6 A n a l g e s i a 258 3 , 6 7 8 1 , 8 6 7 5 , 8 0 4 17% 36% 33% 34%C o u g h 303 1 , 6 1 4 997 2 , 9 1 4 R e l i e f ( 1 6 6 ) ( 5 6 6 ) ( 3 8 2 ) ( 1 , 1 1 4 ) 5 5 % 3 5 % 3 8 % 3 8 %C o l d 696 4 , 5 2 4 2 , 5 8 1 7 , 8 0 1 M e d i c i n e 29 1 , 0 9 1 539 1 , 6 5 8 4% 24% 21% 21%A l l e r g y 728 4 , 9 4 1 2 , 9 0 7 8 , 5 7 7 R e l i e f 107 1 , 6 6 6 893 2 , 6 6 6 15% 34% 31% 31%T o t a lR e v e n u e 8 , 0 5 1 5 4 , 1 0 2 3 0 , 4 4 1 9 2 , 5 9 4 M a r g i n 1 , 6 9 2 2 2 , 2 0 4 1 1 , 4 9 0 3 5 , 3 8 5 % M a r g i n 21% 41% 38% 38%H o w to re a d th is ch a rt. E a ch ce ll co n ta in s… . * N o t e : C o s t s d o n o t i n c l u d e $ 6 . 6 M i n B u s i n e s s S u s t a i n i n g C o s t s1 . A B C r e s u l t s 2 . S a l e s M a r k e t i n g s t r a t e g y / e x p e c t a t i o n sS a l e s R e v e n u e $k d e c l i n i n g s t a b l e g r o w t hC o n t r i b u t i o n M a r g i n $k s a l e s v o l u m e o p p o r t u n i t yM a r g i n % s a l e s ...%R e t a i lProductsProduct / Customer ABC Profit ...... Ec o n o m i c Pr o fi t E P = M a r g i n C a p i t a l E m p l o y e d x W A C C * * * * W e i g h t e d A v e r a g e C o s t o f C a p i t a l 1 2 . 2 %M a r k e t s e g m e n t sPh a r m a C oW h o l e s a l e P r o f e s s i o n a lB u Y e r s R e t a i lA l l O t h e r R e t a i lW h o l e s a l e H o s p i t a l C l i n i c s T o t a l sA d u l t 3 , 5 3 6 2 5 , 9 8 6 1 2 , 9 2 2 4 2 , 4 4 4 A n a l g e s i a 431 3 , 1 7 0 1 , 5 7 7 5 , 1 7 8 447$ 6 , 6 3 1$ 3 , 5 6 7$ 1 0 , 6 4 4$ C h i l d r e n 39。 s 1 , 1 3 6 9 , 1 6 0 4 , 4 9 7 1 4 , 7 9 3 A n a l g e s i a 139 1 , 1 1 8 549 1 , 8 0 5 16$ 1 , 0 8 9$ 572$ 1 , 6 7 7$ C o u g h 331 1 , 3 4 4 795 2 , 4 7 0 R e l i e f 40 164 97 301 ( 1 4 0 )$ ( 5 0 4 )$ ( 3 2 6 )$ ( 9 6 9 )$ C o l d 676 4 , 9 4 2 2 , 5 6 8 8 , 1 8 6 M e d i c i n e 83 603 313 999 ( 6 5 )$ 52$ 10$ ( 4 )$ A l l e r g y 712 4 , 5 8 0 2 , 4 9 1 7 , 7 8 3 R e l i e f 87 559 304 950 ( 2 3 )$ 441$ 232$ 650$ T O T A L :6 , 3 9 1 4 6 , 0 1 3 2 3 , 2 7 3 7 5 , 6 7 6 780 5