Abstract
This study was undertaken to aid Blue Cross & Blue Shield of Alabama in determining an equitable dispensing fee and to examine profitability in the study pharmacies. A 25 percent random sample of community pharmacies (independent, chain, professions!, and independent discount) in Alabama was studied, indicating an average breakeven cost to fill a prescription of $3.04. Pharmacy profitability was derived from the prescription department, with the front-end merchandise (all non-prescription items) contributing negatively to profitability in the average community pharmacy.