J Korean Acad Prosthodont.  2014 Jan;52(1):18-26. 10.4047/jkap.2014.52.1.18.

Dental implant bottom-up cost analysis

• Kim MY
• Choi HN
• Shin HS

• KMID: 2000143
• DOI: http://doi.org/10.4047/jkap.2014.52.1.18

Abstract

PURPOSE
The purpose of this study was to estimate the cost of dental implant using the bottom-up approach with the current data from dental clinics.
MATERIALS AND METHODS
In this study, direct and indirect costs required for each treatment were calculated using the bottom-up approach. In the bottom-up costing, the average monthly total cost of dental clinic includes labor and material costs, administrative expenses, medical malpractice costs, and opportunity costs of invested capital. For the dental implant cost components, those include direct costs (labor costs, laboratory costs, material costs, depreciation or other operating costs), indirect costs (administrative costs), and the opportunity costs of investment for dental clinic.
RESULTS
Dental implant costs of metal crown, porcelain crown and over-denture were 1,449,000 won, 1,583,000 won, and 2,471,000 won respectively. The proportion of cost components was as follows. The labor cost were 50%, and material, administrative and other cost were 33%, 15% and 2%, respectively. For direct, indirect and investment cost, the ratio were 83%, 15% and 2%, respectively.
CONCLUSION
The labor costs were evaluated to comprise largest proportion (about 50%, 730,000 won). Dental implant cost using Bottom-up costing was 1,450,000 won for metal crown and 1,580,000 won for porcelain crown.

Keyword

Bottom-up cost analysis; Dental implant cost; Dental implant; Procedure activity analysis

MeSH Terms

Costs and Cost Analysis*
Crowns
Dental Clinics
Dental Implants*
Dental Porcelain
Depreciation
Investments
Malpractice
Dental Implants
Dental Porcelain

Figure

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  Fig. 1. Bottom-up and Top-down method.

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