A Study on the Dental Technology and Fabrication Cost Analysis of Implant Prosthesis for National Health Insurance

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.