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http://dx.doi.org/10.14347/kadt.2020.42.2.149

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

Cho, Mi-Hyang (Department of Dental Lab, Wonkwang Health Science University)
Lee, Gwang-Young (Department of Dental Lab, Wonkwang Health Science University)
Lee, Hee-kyung (Department of Dental Technology, Daegu Health College)
Nam, Shin-Eun (Department of Dental Lab, Wonkwang Health Science University)
Ryu, Jae-Kyung (Department of Dental Technology & Science, Shin University)
Kwon, Hyok-Mun (Sechang Dental Laboratory)
Kim, Kyung-Rok (Dental Studio BN50)
Cho, Hong-Kyu (Department of Dental Laboratory Technology, Gwangju Health University)
Publication Information
Journal of Technologic Dentistry / v.42, no.2, 2020 , pp. 149-162 More about this Journal
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.
Keywords
Bottom-up costing; Implant prosthesis; Top-down costing;
Citations & Related Records
Times Cited By KSCI : 3  (Citation Analysis)
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