
Your assignment: records and assessment
Purchasing data only becomes meaningful in context. We distinguish Rx, OTC, high-cost products, fees, returns and credits and check that reporting periods are comparable. The analysis is structured around a specific question in the pharmacy engagement.
- Transaction data and complete statements
- Supplier agreements and accounting periods
- Question and required analytical depth

From findings to implementation
The work provides reconciled data, explicit boundaries and operational explanations for the accountant. Missing records and uncertain allocations are disclosed rather than hidden behind estimates.
Business consulting for German pharmacies: wholesale terms, digital quality management, valuation and succession. From data review to implementation. Pharmacy Consulting in Germany: Procurement, QMS & Sale →

Illustrative assessment example
An accountant asks why cost of goods has changed. Check comparable periods, later charges, returns and credits before interpreting terms or product mix. The operational explanation remains linked to the underlying records.