Pharmaceutical supplies play a vital role in hospital healthcare services, with nearly 50% of hospital revenue derived from pharmaceutical management. To enhance the selectivity and effectiveness of pharmaceutical procurement planning, an ABC analysis was conducted on inpatient drug utilization at Dr. Soekardjo Regional General Hospital in Tasikmalaya City. This study aims to categorize pharmaceutical items based on their contribution to total inventory value, allowing for more strategic and efficient planning in the procurement process. This research is a non-experimental descriptive study that utilizes hospital prescription data as the foundation for calculating pharmaceutical supply needs. The data were obtained from the hospital information system database and processed through computerized methods. The analysis focuses on inpatient drug usage over a specified period to identify high-cost and high-usage drugs that require priority in procurement and inventory control. The results of the ABC analysis successfully illustrate the distribution of pharmaceutical usage in several dimensions: cost classification (Class A, B, and C), generic versus non-generic drugs, e-catalog versus non-e-catalog drugs, and therapeutic class. Class A drugs, which represent the highest cost yet the smallest number of items, are recommended to be prioritized in planning and closely monitored to prevent overstocking or shortages. Meanwhile, Class B and C drugs, although lower in value, require efficient stock management to support comprehensive hospital services. This study emphasizes the importance of utilizing ABC analysis as a decision-making tool to optimize pharmaceutical procurement strategies, reduce unnecessary expenditures, and ensure the availability of essential medicines. The findings can be used by hospital management to refine budgeting, procurement schedules, and stock control, ultimately improving the quality and efficiency of healthcare service delivery.
                        
                        
                        
                        
                            
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