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건강보험 급여화 관련 임플란트보철물의 기공원가 분석 연구

A study on the dental technology and fabrication cost analysis of implant prosthesis for National Health Insurance

대한치과기공학회지 2020년 42권 2호 p.149 ~ 162
조미향, 이광영, 이희경, 남신은, 류재경, 권혁문, 김경록, 조홍규,
소속 상세정보
조미향 ( Cho Mi-Hyang ) - Wonkwang Health Science University Department of Dental Laboratory Technology
이광영 ( Lee Gwang-Young ) - Wonkwang Health Science University Department of Dental Laboratory Technology
이희경 ( Lee Hee-Kyung ) - Daegu Health College Department of Dental Technology
남신은 ( Nam Shin-Eun ) - Wonkwang Health Science University Department of Dental Laboratory Technology
류재경 ( Ryu Jae-Kyung ) - Shinhan University Department of Deantal Technology and Science
권혁문 ( Kwon Hyok-Mun ) - Sechang Dental Laboratory
김경록 ( Kim Kyung-Rok ) - Dental Studio BN50
조홍규 ( Cho Hong-Kyu ) - Gwangju Health University Department of Dental Laboratory Technology

Abstract


Purpose: The purpose of this study was to conduct a cost accounting of implant prosthesis according to the fabrication activities.

Methods: In this study, the cost price of implant prosthesis fabrication activities was calculated by the bottom-up costing approach for material and labor cost and the top-down costing approach for expenses and other.

Results: The total cost price was estimated to 220,000 ~ 310,000 won per one implant prosthesis. By product, the screw type was estimated to 220,000 ~ 230,000 won, and when the stent and tray were included, it was 260,000 ~ 270,000 won, which increased about 40,000 won. And, the cement type with more material and labor time was estimated to 250,000 ~ 260,000 won, and when the stent and tray were included, it was about 300,000 won.

Conclusion: In terms of the fabrication cost ratio by items, it was shown that material cost and labor cost accounted for about 40% and 30% of the total cost structure for resin case, respectively, which was the opposite for porcelain. It was shown that expenses and general administrative expenses accounted for about 15%, and profits were about 11% ~ 14% in both cases.

키워드

Bottom-up costing; Implant prosthesis; Top-down costing

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