Cost analysis of filling treatment types applied in oral and dental health centers and an application

In recent years, people put more emphasis on the importance of oral and dental health with the awareness. This has led to a significant increase in the number of applications to oral and dental health centers for treatment. Considering that there is more than one type of filling treatment applied in Oral and Dental Health Centers, the most appropriate of these types of treatments should be chosen in Oral and Dental Health Centers to provide great economic advantage for these centers. In addition, most of the medical equipment is procured from abroad and the cash funds in the country go abroad with high cost treatment practices. In this context, it is important to choose the most cost-effective filling treatments applied in Oral and Dental Health Centers. In this study, 2018 financial and statistical data of an oral and dental health center affiliated to the Ministry of Health was examined and cost analysis was performed. Filling treatment and patient admission times were calculated by keeping the time in the clinic where direct filling treatments were applied. The materials used during the filling treatment process and the medical waste consisting of these materials were determined by observing directly in the clinic where the application was made. The costs identified in the study were reflected to the filling treatment types using distribution keys. In this study, theoretically, the literature was searched. As a result of the study, the costs of each type of filling treatment were compared with each other and the SUT prices and the profitability of the filling treatment types and the price differences arising from the SUT prices were determined. Keywords: Oral and Dental Health Center, Cost Analysis, Types of Filling Treatment, Mouth and dental health, Health Institutions.