@article{ART003130727},
author={정윤숙 and 오보경 and 장윤정 and 황선희 and 윤서영 and 백성은 and 김민영},
title={Cost estimation of preventive dental hygiene care using Time-Driven Activity-Based Costing (TDABC)},
journal={Journal of Korean society of Dental Hygiene},
issn={2287-1705},
year={2024},
volume={24},
number={5},
pages={489-501},
doi={10.13065/jksdh.20240513}
TY - JOUR
AU - 정윤숙
AU - 오보경
AU - 장윤정
AU - 황선희
AU - 윤서영
AU - 백성은
AU - 김민영
TI - Cost estimation of preventive dental hygiene care using Time-Driven Activity-Based Costing (TDABC)
JO - Journal of Korean society of Dental Hygiene
PY - 2024
VL - 24
IS - 5
PB - Korean Society of Dental Hygiene
SP - 489
EP - 501
SN - 2287-1705
AB - 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.
KW - Dental hygienist;Dental scaling;Health care costs;Preventive dentistry
DO - 10.13065/jksdh.20240513
ER -
정윤숙, 오보경, 장윤정, 황선희, 윤서영, 백성은 and 김민영. (2024). Cost estimation of preventive dental hygiene care using Time-Driven Activity-Based Costing (TDABC). Journal of Korean society of Dental Hygiene, 24(5), 489-501.
정윤숙, 오보경, 장윤정, 황선희, 윤서영, 백성은 and 김민영. 2024, "Cost estimation of preventive dental hygiene care using Time-Driven Activity-Based Costing (TDABC)", Journal of Korean society of Dental Hygiene, vol.24, no.5 pp.489-501. Available from: doi:10.13065/jksdh.20240513
정윤숙, 오보경, 장윤정, 황선희, 윤서영, 백성은, 김민영 "Cost estimation of preventive dental hygiene care using Time-Driven Activity-Based Costing (TDABC)" Journal of Korean society of Dental Hygiene 24.5 pp.489-501 (2024) : 489.
정윤숙, 오보경, 장윤정, 황선희, 윤서영, 백성은, 김민영. Cost estimation of preventive dental hygiene care using Time-Driven Activity-Based Costing (TDABC). 2024; 24(5), 489-501. Available from: doi:10.13065/jksdh.20240513
정윤숙, 오보경, 장윤정, 황선희, 윤서영, 백성은 and 김민영. "Cost estimation of preventive dental hygiene care using Time-Driven Activity-Based Costing (TDABC)" Journal of Korean society of Dental Hygiene 24, no.5 (2024) : 489-501.doi: 10.13065/jksdh.20240513
정윤숙; 오보경; 장윤정; 황선희; 윤서영; 백성은; 김민영. Cost estimation of preventive dental hygiene care using Time-Driven Activity-Based Costing (TDABC). Journal of Korean society of Dental Hygiene, 24(5), 489-501. doi: 10.13065/jksdh.20240513
정윤숙; 오보경; 장윤정; 황선희; 윤서영; 백성은; 김민영. Cost estimation of preventive dental hygiene care using Time-Driven Activity-Based Costing (TDABC). Journal of Korean society of Dental Hygiene. 2024; 24(5) 489-501. doi: 10.13065/jksdh.20240513
정윤숙, 오보경, 장윤정, 황선희, 윤서영, 백성은, 김민영. Cost estimation of preventive dental hygiene care using Time-Driven Activity-Based Costing (TDABC). 2024; 24(5), 489-501. Available from: doi:10.13065/jksdh.20240513
정윤숙, 오보경, 장윤정, 황선희, 윤서영, 백성은 and 김민영. "Cost estimation of preventive dental hygiene care using Time-Driven Activity-Based Costing (TDABC)" Journal of Korean society of Dental Hygiene 24, no.5 (2024) : 489-501.doi: 10.13065/jksdh.20240513
