하향식(Top-down)방식을 적용한 치과 임플란트 원가산정
Dental implant cost by top-down approach
신호성, 김민영,
소속 상세정보
신호성 ( Shin Ho-Sung ) - 원광대학교 치과대학 인문사회치의학교실
김민영 ( Kim Min-Young ) - 원광대학교 치과대학 인문사회치의학교실
KMID : 0362720140520070416
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.
키워드
Dental implant; Top-down; Cost analysis
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