The Journal of Korean Academy of Prosthodontics (대한치과보철학회지)

The Korean Academy of Prosthodonitics (대한치과보철학회)
권호 표지
DOI QR코드

DOI QR Code

Dental implant bottom-up cost analysis

치과 임플란트 상향식(bottom-up) 원가산정

  • Kim, Min-Young (Department of Humanities and Social Dentistry, Dental College, Wonkwang University) ;
  • Choi, Ha-Na (Department of Dental Hygienics, Choonhae College of Health) ;
  • Shin, Ho-Sung (Department of Humanities and Social Dentistry, Dental College, Wonkwang University)
  • 김민영 (원광대학교 치과대학 인문사회치의학교실) ;
  • 최하나 (춘해보건대학교 치위생과) ;
  • 신호성 (원광대학교 치과대학 인문사회치의학교실)
  • Received : 2013.11.20
  • Accepted : 2014.01.07
  • Published : 2014.01.29
Download PDF
⟨ Previous Next ⟩

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.

연구 목적: 본 연구의 목적은 가장 최근에 수행된 치과의원의 경영 분석 자료를 바탕으로 상향식 방법을 적용하여 임플란트 원가를 산정하는데 있다. 연구 재료 및 방법: 본 연구에서는 진료행위 각각에 소요되는 직간접 비용을 모두 합산하는 상향식 방식으로 산출하였다. 상향식 원가계산의 경우 총원가는 인건비, 재료비, 관리비, 의료사고비용, 투자자본의 기회비용 등으로 구성이 된다. 이를 임플란트 원가 구성요소로 구분하면 인건비, 기공료, 재료비, 감가상각비 등의 직접비용과 관리운영비를 포함하는 간접비용, 치과의원 투자분에 대한 기회비용으로 구성된다. 결과: 상부보철물의 종류에 따라 금속관일 경우 1,449천원, 도재관일 경우 1,583천원, 오버덴쳐의 경우 2,471천원으로 산정되었다. 임플란트 원가는 인건비, 재료비, 관리비, 기타비용으로 나누어지는데 총 원가 중 인건비가 차지하는 비율은 50%, 재료비 33%, 관리비 15%, 기타비용2%로 나타났다. 이를 직접비, 간접비, 투자비용으로 구분하면 상부 보철물이 금속관일 경우 각각 원가의 83%, 15%, 2%를 차지한다. 결론: 전체 원가 중 인건비가 73만원(약 50%)으로 가장 많은 비중을 차지한다. 상향식 원가계산 결과 관행수가에 근접하게 나타났는데 금속관의 경우 145만원, 도재관일 경우 158만원 추계되었다.

Keywords

References

  1. Hong SJ. The study of implant patient's type and implant distribution. Master's Thesis, Graduate school of Dentistry, Yonsei University 2002;8:1-25.
  2. Heydecke G, Locker D, Awad MA, Lund JP, Feine JS. Oral and general health-related quality of life with conventional and implant dentures. Community Dent Oral Epidemiol 2003;31:161-8. https://doi.org/10.1034/j.1600-0528.2003.00029.x
  3. Shin HS, Oh YH, Choi HN, Park EM. Dental implant cost analysis. Korea Inst Health Soc Aff Policy Rep 2008;78:1-79.
  4. Kim SG, Son SY, Jeong SA, Jeong MA. The factors affecting on treatment decision for the of patient Dental implant. Korea Contents Soc 2011;11:264-5. https://doi.org/10.5392/JKCA.2011.11.11.264
  5. Seo NK, Lee OH, Tae YH, Baick SC, Seo SU, Ahn SJ, Hwang YH, Kang TW. 2011 Survey on medical expenditure of patients insured by National Health Insurance. Natl Health Insur Corp/Health Insur Policy Res Inst 2012;32-3.
  6. Chae YM, Lee HJ, Park CJ, Chung JS. A development and application of decision support system for cost analysis. J Prev Med Public Health 1993;23:65-76.
  7. Horngren CT. Cost accounting: a managerial emphaisis: Student guide. 4th ed., New Jersey, Prentice-Hall; 1977, p. 4-20.
  8. Ahn TS, Lee KH. The Study of design characteristics of cost accounting system in Korea medical institution. Korean Accounting J 1997;6:79-114.
  9. Kim JH. A study on the constructive cost estimation model development of the defense information system soft ware project. Master's Thesis, Graduate school of Business administration, Hannam University, 2011.
  10. Lee JB, Shin HS, Kim HS. Dental Prosthodontic Service and Aftercare Cost: Focusing on Full and Partial Denture. Seoul National University, 2006.
  11. Shin YS, Shin HW, Ryu GC, Shin HS, Park SVA, Kim JH, Kim JH, Noh YH, Im JW, Na JI, Ahn ES, Kim SJ. Accounting survey of medical institutions to improve relative value by type of medical practice. Natl Health Insur Corp/Korea Inst Health Soc Affairs Policy Rep 2012;25:234-55.
  12. Olsson TM. Comparing top-down and bottom-up costing approaches for economic evaluation within social welfare. Eur J Health Econ 2011;12:445-53. https://doi.org/10.1007/s10198-010-0257-z
  13. Chapko MK, Liu CF, Perkins M, Li YF, Fortney JC, Maciejewski ML. Equivalence of two healthcare costing methods: bottom-up and top-down. Health Econ 2009;18:1188-201. https://doi.org/10.1002/hec.1422
  14. Bellanger MM, Tardif L. Accounting and reimbursement schemes for inpatient care in France. Health Care Manag Sci 2006;9:295-305. https://doi.org/10.1007/s10729-006-9097-x
  15. Kang HJ, Chung HY, Park YG. An economic evaluation of GHG emission reduction options in industrial sectors. J Korean Inst Plant Eng 2004;9:43-52.
  16. Cho SS, Ko JG. A Study on Relevant Costing Estimation Models and New Alternative Method in Telecommunications Industry. Electron Telecommun Trends 2001;16:136-8.
  17. Jung YM. Case study on activity-based costing for a hospital. Health service administration. Graduate school of Public Health, Inje University 2004;8:5-31.
  18. Shin HS, Ahn ES, Yeon KS, Ryu JI Kim CS, Hur SJ. Establishment of a Rational Dentistry Delivery System. Korea Institute Health Soc Affairs Policy Rep 2009;90:61-2.
  19. Lee DH. The development of new model for calculating resourcebased relative value scale of medical procedures : focusing on practice expense. Master's Thesis, Graduate School of Public Health Yonsei University, 2002.
  20. Korean Certified Public Accountants. Costing Criteria article 3.
  21. Park IS. A study on the hospital costing system and improvement plan. Master's Thesis, Graduate School of Public Administration, Sungkyunkwan University, 2005.
  22. Shin HS, Ahn ES. Dental Implant cost estimation using the Activity-Based Costing approach. J Korean Acad Prosthodont 2013;51:292-9. https://doi.org/10.4047/jkap.2013.51.4.292
  23. Hwang HS. Analysis on the current status and factors of non-reimbursable prosthodontic treatment price at dental clinic. Master's Thesis, Graduate School of Public Health, Korea University, 2006.
  24. Chung JY. Factors impacting on the satisfaction of implant patients in Daegu and Kyungpook areas. Master's Thesis, Graduate School of Public Health, Yeungnam University, 2005;8:32-33.

Cited by

  1. Influencing factors of satisfaction and revisiting intention of dental implant patients vol.15, pp.6, 2015, https://doi.org/10.13065/jksdh.2015.15.06.983
  2. Knowledge, attitude, and recognition of health insurance coverage in tooth implant vol.16, pp.2, 2016, https://doi.org/10.13065/jksdh.2016.16.02.195
  3. 노인틀니 국민건강보험의 틀니제작행위 및 비용에 관한 인식 vol.38, pp.4, 2016, https://doi.org/10.14347/kadt.2016.38.4.327
  4. 건강보험 급여화 관련 임플란트보철물의 기공원가 분석 연구 vol.42, pp.2, 2020, https://doi.org/10.14347/kadt.2020.42.2.149