The Cost of All Types of Dental Services Presented by Farman Farmaeian Comprehensive Health Services Center at Tehran University of Medical Sciences using Activity-Based Costing Method in 1397

Owing to the importance of oral health and the high cost of dental care, receiving cost information and calculating the cost of types of dental services at the Comprehensive Health Center can be effective in resource allocation, tariff reform, and insurance coverage of this type of service. This study aimed to calculate the cost of all types of dental services delivered at the Farman Farmaeian Comprehensive Health Services Center.

The present study is a descriptive, practical, and retrospective cost-accounting study. In this research, the cost of nine dental services in the dental unit of Farman Farmaeian Comprehensive Health Service Center of Tehran University of Medical Sciences was calculated using a cost-based method based on the activity. The data were analyzed based on the various stages of activity-based costing.

The price of all types of dental services in this study was more than the tariffs of 1397. The largest cost share of dental services provided at this center was for composite restorations (1,593,640 Rials) and the lowest was the cost of fluoride therapy (210,170 Rials). The total costs related to the dental unit, staffing with 61.6% had the highest share of costs, and after that, the cost of consumable materials, shared costs, depreciation of equipment and office supplies, and maintenance had the largest shares, respectively.

The present study shows that there is a difference between the actual price of the services of the unit studied and the tariffs for those services. Also, owing to the high share of staffing and dental consumable materials, it is possible to take effective steps to increase the efficiency and reduce costs by using domestic-made and high-quality consumable materials and hiring compulsory designed manpower.