Dental implant cost by top-down approach

Shin,  Hosung; Kim,  Min-Young

J Korean Dent Assoc > Volume 52(7); 2014 > Article

The Journal of The Korean Dental Association 2014;52(7):416-424.
Published online July 31, 2014.

하향식(Top-down)방식을 적용한 치과 임플란트 원가산정

신호성¹, 김민영²

^¹원광대학교 치과대학 인문사회치의학교실
^²원광대학교 치과대학 인문사회치의학교실

Dental implant cost by top-down approach

Hosung Shin¹, Min-Young Kim²

¹Department of Social and Humanity in Dentistry, Dental College, Wonkwang University School of Dentistry
²Department of Social and Humanity in Dentistry, Dental College, Wonkwang University School of Dentistry

Abstract

The purpose of this study is to analyze the cost of dental implant by top-down method and, on that basis, to provide salient information for the suitable standard of dental insurance fee. A survey data and accounting documents from 36 samples of dental clinics secured with the organisation authority are used and analysed for extracting the representative sample of dental clinic. A researcher visited the dental clinics in person and conducted additional interviews in the omitted case of accounting documents. A dental implant cost by top-down method was estimated to 1,430,000 won. Labor cost accounted for 43% of the total cost structure, ranking it 1st and, management cost, material cost and interest cost on investment cost in order are investigated. Labor cost counts of the total cost that shows the similar aspect to the existing result. Cost in cost accounting of medical care would be used for the judge that cost pursed value for dental service, not price or fee.

Key Words: Dental implant;Top-down;Cost analysis;