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Pharmaceutical Receivables, the Source of the Pharmaceutical Units Solvency

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  • Doina Margaritti

    (Ovidius University of Constanta, Romania)

Abstract

The objective of this work is to analyze the current assets recorded by the pharmaceutical units, namely the role of the pharmaceutical receivables to improve the financial performances carried out by the pharmaceutical entities. The study was carried out through the analysis of the financial statements drawn up by a community pharmaceutical entity from Bucharest. In order to achieve the proposed objective, we analyzed the current assets in their structure, namely the pharmaceutical receivables which are to be recovered by the Bucharest Health Insurance House and the Insurance House OPSNAJ, resulting from the issuance of the compensated drugs prescriptions. Thus, it was determined the total receivables, but also differentiated release programs, how they are created, the term of settlement and the manner in which they have influenced the level of financial performance indicators.

Suggested Citation

  • Doina Margaritti, 2016. "Pharmaceutical Receivables, the Source of the Pharmaceutical Units Solvency," Risk in Contemporary Economy, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, pages 297-305.
    • Handle: RePEc:ddj:fserec:y:2016:p:297-305
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