摘要:The analysis focuses on the pharmaceutical legislative framework,from the Pharmacy Law and reaching financial and accounting legislation,trying to highlight the organization,distribution,storage of pharmaceutical products. This study focuses on price comparability in the pharmacy,given the trend of recent years when the pharmaceutical market in Romania has undergone an expansion of pharmacies,which have a higher capital and wealth than individual pharmacies and which can support the practice at very low prices. The national pharmaceutical market can be analyzed considering the two types of distribution channels: Community pharmacies (retail or open pharmacies) and hospital pharmacies (closed / medical programs). In this market context,each pharmacy should implement a strategic procurement and consumer approach plan. Here,we can discuss the so-called differentiation from competitors,always coming up with something new,with promotions and attractive marketing operations. Of particular importance in the current economic context of Community pharmacy is the management of acquisitions but also its economic and financial performance under the new tax measures applicable from 1 January 2018.