Year: 2025
Type: article
Abstract: Today, pharmaceutical treatment remains an indispensable and non-deferrable method in disease management.Although alternative medicine practices aim to offer treatments against modern medical approaches, no method has yet been found that can fully replace pharmaceutical therapy.Therefore, access to medication and pharmaceutical treatment is of critical importance.In Türkiye, medications are exclusively sold through community pharmacies.Pharmacies, as primary healthcare institutions, possess an extensive and widespread service network, offering the public easy, rapid, and continuous access to health services.From this perspective, pharmacies can be regarded as institutions serving the public interest.However, since their ultimate objective is to generate profit, they differ from foundations and associations serving public welfare and are instead classified as commercial enterprises.Due to their status as tax-paying entities, pharmacies are required to prepare all the financial statements and documents mandated for other commercial enterprises.In addition to these requirements, they collect medication price differences and examination co-payments from patients, receive discounted or promotional medicines from pharmaceutical warehouses, apply public institution discounts, and perform various other collections and payments such as service fees.These diverse and numerous financial transactions may lead to operational complexities.As a result of differing practices, incorrect or incomplete accounting procedures may expose pharmacies to tax penalties.Furthermore, such inconsistencies can cause pharmacists to obtain incomplete or inaccurate information regarding the current financial status of their pharmacy.This study investigates the accounting records of financial transactions within pharmacies and examines the financial status of pharmacy businesses, providing recommendations based on the findings. Structured Abstract:Health is one of the most critical factors determining individuals' quality of life.Cultivating healthy individuals is among the primary objectives of states for both personal and societal development.While a healthy individual can maintain a productive life, even minor health issues may negatively affect one's workforce participation and efficiency.In this context, the effectiveness of healthcare services and the role of the pharmaceutical sector are of great importance.Over the past decade, there has been a 36% increase in global pharmaceutical usage, a trend significantly influenced by the impact of the Covid-19 pandemic on healthcare systems.The pandemic period led to increased healthcare expenditures and a surge in demand for health services.It is expected that the pharmaceutical market size will reach 2 billion USD between
Author: Ali USLU
Institution: Tokat Gaziosmanpaşa Üniversitesi
Language: Turkish
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W7117416689