Calculation of costs in a faculty of dentistry and comparison with Health Implementation Communique

The rapidly changing economic, technological and social environment has pushed people to become more awareness. With this awareness, people have become more attentive to their personal health. Oral and dental health, which is an important part of our health, directly affects our business and private lives. In recent years, there has been a big increase in institutions providing oral and dental health services. With this increase, the institutions providing the service have become competitive with each other. In this competition of institutions, to what extent the state supports the institutions. There are different studies on this. However, there is no study on oral and dental health services provided by a faculty of dentistry in a university. The aim of this study is; to calculate the costs of oral and dental health services in a room located in a university dental hospital and to determine how much of these costs are covered by the state. When the results of the calculations made in the Oral Diagnosis and Radiology department were compared with the appropriations received in accordance with the Health Implementation Communique, it was found that the costs of the procedures were higher than those obtained in this section. In other words, it is seen that the appropriations of the Health Implementation Communique cover the costs by looking at the number of transactions performed by the department. Similarly, as a result of the calculations made in the Periodontology Department, it was determined that the appropriations of the Health Implementation Communique fulfilled the transaction costs.