摘要
目的:通过分析高价中成药生产成本和零售价的关系,了解高价中成药的价格虚高程度,为制定科学合理的药品价格提供依据。方法:利用实地调研的方法,调查所选药品在市场上的销售价格;利用成本会计学理论和方法计算其生产成本;利用统计学理论和方法对生产成本和零售价等值进行统计比较,计算成本和零售价合理的比例关系。结果:调研的93种高价中成药品种中,仅6种药品的理论零售价和实际零售价比较接近,其余87种均存在不同程度的虚高。结论:中成药品种价格虚高的问题应给予足够的重视。建议制定中成药零售价或日用量零售价上限,达到合理定价、抑制药价虚高的目的。
OBJECTIVE: To probe into the gap between the production cost and retail prices of Chinese patent drugs for references of setting scientific and reasonable drug price. METHODS: The retail prices of the selected drugs were surveyed on the spot; the production prices of the drugs were calculated using the cost accounting theory; statistical method was adopted to com- pare the equivalence between the production cost and retail price and compute the rational ratio between cost and retail price. RESULTS: Among the 93 high price Chinese patent drugs surveyed, the retail prices of only 6 approached their theoretical retail prices, and the remaining 87 had unreasonably high prices to different extent. CONCLUSION: More importance should be attached to the unreasonably high prices of Chinese patent drugs. The upper limit of the retail prices or daily dose retail prices of Chinese patent drugs should be set so as to keep the unreasonably high drug prices under control.
出处
《中国药房》
CAS
CSCD
北大核心
2009年第21期1601-1603,共3页
China Pharmacy
关键词
药价虚高
生产成本
理论含税出厂价
理论零售价
日用量零售价
Unreasonably high prices of drugs
Production cost
Theoretical tax - containing producer price
Theoretical retail price
Daily dose price