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Objectives: This study used Time-Driven Activity-Based Costing (TDABC) to measure the value of preventive dental hygiene care and offering a more practical and adaptable cost management method than compared to traditional cost accounting approaches.. Methods: A descriptive survey was conducted using 164 questionnaires collected from dental hygienists actively involved in preventive dental care. The cost data related to labor, materials, and overheads, were anlyzed using detailed classifications of procedures such as scaling, fluoride application, and sealant application. Results: The total allocated cost of 10,163,355 South Korean Won (KRW) was divided by the total working time of the dental clinic (23,520 min), providing a unit cost of 432 KRW/min. Among the three preventive dental care procedures, scaling had the highest total activity cost of 5,867,243 KRW. Conclusions: This study provides valuable evidence for the implementation of an appropriate fee system for preventive dental care performed by dental hygienists. Therefore, this study contributes to the establishment of a fair and rational reimbursement structure.
Objectives: This study used Time-Driven Activity-Based Costing (TDABC) to measure the value of preventive dental hygiene care and offering a more practical and adaptable cost management method than compared to traditional cost accounting approaches.. Methods: A descriptive survey was conducted using 164 questionnaires collected from dental hygienists actively involved in preventive dental care. The cost data related to labor, materials, and overheads, were anlyzed using detailed classifications of procedures such as scaling, fluoride application, and sealant application. Results: The total allocated cost of 10,163,355 South Korean Won (KRW) was divided by the total working time of the dental clinic (23,520 min), providing a unit cost of 432 KRW/min. Among the three preventive dental care procedures, scaling had the highest total activity cost of 5,867,243 KRW. Conclusions: This study provides valuable evidence for the implementation of an appropriate fee system for preventive dental care performed by dental hygienists. Therefore, this study contributes to the establishment of a fair and rational reimbursement structure.*표시는 필수 입력사항입니다.
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도서위치안내: 정기간행물실(524호) / 서가번호: 국내14
2021년 이전 정기간행물은 온라인 신청(원문 구축 자료는 원문 이용)
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