Journal of Korean society of Dental Hygiene (한국치위생학회지)

Korean Society of Dental Hygiene (한국치위생학회)
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Cost estimation of preventive dental hygiene care using Time-Driven Activity-Based Costing (TDABC)

시간동인 활동기준 원가계산을 적용한 치과위생사 예방치과처치의 원가산정

  • Yun-Sook Jung (Department of Dental Hygiene, College of Science & Technology, Kyungpook National University) ;
  • Bo-Kyoung Oh (JOYIN Academy, Education Programs) ;
  • Yun-Jung Jang (Department of Dental Hygiene, Howon University) ;
  • Sun-Hee Hwang (Department of Dental Hygiene, Shingu College) ;
  • Seo-Young Yoon (KyungHee University Hospital at Gangdong) ;
  • Seong-Eun Baek (Seoul Rio Dental Clinic) ;
  • Min-Young Kim (Department of Dental Hygiene, Howon University)
  • 정윤숙 (경북대학교 과학기술대학 치위생학과) ;
  • 오보경 (조이인아카데미 교육부) ;
  • 장윤정 (호원대학교 치위생학과) ;
  • 황선희 (신구대학교 치위생학과) ;
  • 윤서영 (강동경희대학교 병원) ;
  • 백성은 (서울리오치과) ;
  • 김민영 (호원대학교 치위생학과)
  • Received : 2024.09.25
  • Accepted : 2024.10.07
  • Published : 2024.10.30
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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

Acknowledgement

This study was part of the reported titled 'Cost Estimation and Value Assessment of Preventive Dental Care by Dental Hygienists Using Time-Driven Activity-Based Costing' (ISBN: 979-11-984726-6-3 (13310)), a research project commissioned by the Korean Dental Hygienists Association in 2023.

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