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Objective : To design a methodology to assess the impact of processes in the value chain of costs billed to third-party payors for drugs with greater participation in the total turnover of a health institution. Methodology : It was based on the theory of value chain, defined by Michael Porter. To this effect, by analyzing information reported by the health service provider institution (IPS), a first documentary stage established the drugs with greater participation in billing, through the Pareto principle. Results : Based on the analysis of the processes in the value chain of hospital drugs, a formula was proposed to identify those with the most influence on the final cost. Conclusions : Based on the analysis of all processes in the value chain, this methodologically sound formula constitutes a tool that allows to take actions for a continuous improvement, leading to cost reduction and the generation of added value.

Propuesta metodológica para determinar el costo final de un medicamento intrahospitalario