齒科技工物 製作原價의 調査分析 = Comparison Analysis of a Cost Price for Dental Prosthetic

다국어 초록 (Multilingual Abstract)

Dental prosthetic restoration shows a big difference of cost per itemized unit depending on the size of dental labs, facility standard, manpower, and performance. Even the same dental labs have distinctive cost according to manufacturing performance, inflation, and the number of workers. However, in spite of such a change of circumstances, it appears to be quite stable in the relative cost per itemized unit unless the manufacturing trend of particular item changes dramatically.
Therefore, if the relative number of cost per itemized unit, which is produced by costing, is indicated, we are able to utilize it effectively as a standard wage estimate. If the wage of dental prosthetic restoration is determined on the basis of cost, it is desirable that the relative value of cost and that of wage are identical. But, by means of comparative analysis, since the relative value of wage reveals mostly lower than that of cost depending on an item, it is considered that the wage is not reflecting the cost appropriately. Due to the subdivision and the profession of medical technology, the new development of wage items for dental prosthetic restoration is required. This means that the need for the establishment of new wage items should be presented as the general concept of dental prosthetic restoration changes and the level of pathologic technology increases.
The current wage structure has differences in the degree of difficulty according to unit items and in the cost factors. Nevertheless, the differences are not reflected enough to the wage, so there is a potential to lower the medical quality through the use of low-price materials to avoid the increase of cost and the work process which skips a manufacturing step.
The new items of dental prosthetic restoration also increases, but the development of proper numerical value system is not supported. Thus, the right price is set mostly by applying to the wage of a similar item. Since most wages are established by an individual agreement between the dental clinic institute and the dental labs, the propriety of wage level lacks. Therefore, it is urgent to provide and promote the system of a fair work charge by a standard cost which can be applied to all medical institute.