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A study on the dental technology and fabrication cost analysis of implant prosthesis for National Health Insurance
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Á¶¹ÌÇâ ( Cho Mi-Hyang ) - Wonkwang Health Science University Department of Dental Laboratory Technology
À̱¤¿µ ( Lee Gwang-Young ) - Wonkwang Health Science University Department of Dental Laboratory Technology
ÀÌÈñ°æ ( Lee Hee-Kyung ) - Daegu Health College Department of Dental Technology
³²½ÅÀº ( Nam Shin-Eun ) - Wonkwang Health Science University Department of Dental Laboratory Technology
·ùÀç°æ ( Ryu Jae-Kyung ) - Shinhan University Department of Deantal Technology and Science
±ÇÇõ¹® ( Kwon Hyok-Mun ) - Sechang Dental Laboratory
±è°æ·Ï ( Kim Kyung-Rok ) - Dental Studio BN50
Á¶È«±Ô ( 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.
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Bottom-up costing; Implant prosthesis; Top-down costing
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