The battle among pharmacies to win big corporate accounts with promises of lower costs and improved efficiency has entered a new phase. Walgreen Co., announced it will offer prescription drugs directly to Caterpillar Inc., for its workers and retirees, launching a program that will parallel the one Wal-Mart Stores Inc., already has with the heavy equipment manufacturer. Meantime, Caterpillar announced it had signed a two-year contract with Wal-Mart, in effect extending the pilot program on prescription drugs that has been in place since September.