Análise do custo de materiais de biossegurança utilizados em restaurações dentárias diretas / Cost analysis of biosafety materials used in direct dental restorations

O custo dos materiais faz parte do cálculo do valor dos honorários odontológicos. As resinas compostas são materiais usualmente utilizados em restaurações dentárias diretas de dentes posteriores. O objetivo desse trabalho foi determinar e analisar o valor total do custo dos materiais de biossegurança utilizados em restaurações dentárias diretas em resina composta. O cálculo dos custos foi baseado no método de sistema de custeio variável. A lista dos materiais foi obtida por meio de consulta a uma banca juízes e baseada nos padrões de excelência comprovados na literatura para atendimento em equipe. Os valores dos materiais foram obtidos de uma média dos valores consultados no mercado fornecedor. O custo encontrado para a biossegurança foi de R$.8,85. Desse valor, os equipamentos de proteção individual (EPI) descartáveis para a equipe e paciente representaram 56,72%. Os valores encontrados podem ser utilizados no cálculo do valor final do procedimento restaurador, auxiliando na gestão de serviços odontológicos públicos ou privados...

The cost of the materials is part of the calculation of the value of dental fees. The composite resins are materials commonly used in direct posterior dental restorations. The aim of this study was to determine and to assess the total value of the cost of the biosafety materials used in composite resin posterior dental restorations. The calculation of costs was based on the method of variable costing system. A list of the materials was obtained by a panel of experts and based on the excellence standards established in the literature for dental team care. The values of the materials were obtained from an average of the values founded in the supplier market. The founded cost was R$.8.85 (in Brazilian current coin) for biosafety materials. Of this value, the personal protective equipment (PPE) disposable products for the team and patient accounted for 56.72 %. These values might be used in the calculation of the final value of the restorative procedure, aiding in the management of public or private dental care services...

Cost analysis of materials used in Class III, IV and V composite resin restorations

AIM: To assess the total cost of direct and indirect materials used in Class III, IV and V composite resin direct restorations. METHODS: The calculation of costs was based on the method of variable costing system. A list of the materials was obtained by a panel of experts and based on the excellence standards established in the literature for dental team treatment. The cost considered for each material was obtained from an average of the costs found in the regional supplier market (US$1.0=R$2.12). The repetitions were obtained from Class III, IV and V cavities in artificial pre-manufactured teeth. The cavities were classified as shallow, medium and deep. The materials were quantified for each type of preparation. Seven brands of composite resins were used and weighed on a precision scale after their insertion in each cavity. The data were analyzed by descriptive statistics and non-parametric Friedman's test (α=0.05). RESULTS: The mean costs were US$7.96 (R$16.88) for Class III restoration, US$8.13 (R$17.24) for Class IV, and US$7.84 (R$16.62) for Class V. There was statistically significant difference in cost between the types of cavities and depth classification. The small cost difference among the different resin brands resulted in no statistically significant differences in the total cost of the restorations. CONCLUSIONS: The costs obtained in this survey may be used in the calculation of the final cost of restorative procedures, helping in the management of public or private dental care services.