Cost estimation of preventive dental hygiene care using Time-Driven Activity-Based Costing (TDABC) (시간동인 활동기준 원가계산을 적용한 치과위생사 예방치과처치의 원가산정)

Jung Yun Sook (정윤숙); 오보경; Jang, yun jung (장윤정); 황선희; 윤서영; 백성은; KIM MIN YOUNG (김민영)

doi:10.13065/jksdh.20240513

Cost estimation of preventive dental hygiene care using Time-Driven Activity-Based Costing (TDABC)

Journal of Korean society of Dental Hygiene
Abbr : J Korean Soc Dent Hyg
2024, 24(5), pp.489~501
DOI : 10.13065/jksdh.20240513
Publisher : Korean Society of Dental Hygiene
Research Area : Medicine and Pharmacy > Dentistry
Received : September 24, 2024
Accepted : October 7, 2024
Published : October 30, 2024

Jung Yun Sook ¹, 오보경 ², Jang, yun jung ³, 황선희 ⁴, 윤서영 ⁵, 백성은 ⁶, KIM MIN YOUNG ³

¹경북대학교 과학기술대학 치위생학과
²조이인아카데미 교육부
³호원대학교 치위생학과
⁴신구대학교 치위생학과
⁵강동경희대학교 병원
⁶서울리오치과

Accredited

ABSTRACT

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.

KEYWORDS

Dental hygienist, Dental scaling, Health care costs, Preventive dentistry

Citation status

* References for papers published after 2024 are currently being built.

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Journal of Korean society of Dental Hygiene 2024 KCI Impact Factor : 1.14

Cost estimation of preventive dental hygiene care using Time-Driven Activity-Based Costing (TDABC)

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Citation status

* References for papers published after 2024 are currently being built.

Journal of Korean society of Dental Hygiene 2024 KCI Impact Factor : 1.14

Cost estimation of preventive dental hygiene care using Time-Driven Activity-Based Costing (TDABC)

ABSTRACT

KEYWORDS

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* References for papers published after 2024 are currently being built.