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KMID : 0362120200420020149
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Journal of Technologic Dentistry
2020 Volume.42 No. 2 p.149 ~ p.162
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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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Cho Mi-Hyang
Lee Gwang-Young
Lee Hee-Kyung
Nam Shin-Eun
Ryu Jae-Kyung
Kwon Hyok-Mun
Kim Kyung-Rok
Cho Hong-Kyu
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Abstract
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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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KEYWORD
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Bottom-up costing, Implant prosthesis, Top-down costing
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