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Cost-income analysis of oral health units of health care centers in Yazd city
Hosein Fallahzadeh, Ahmad Haerian, Nader Bahrami,
Volume 25, Issue 3 (7-2012)
Abstract

Background and Aims: Increasing demands for health care's services on one hand and limited resources on the other hand brings about pressure over governments to find out a mechanism for fair and appropriate distribution of resources. Economic analysis is one of the appropriate tools for policy making on this priority. The aim of this study was to assess capital and consumption of oral health units of health care centers in Yazd city and comparing it with revenue of these centers and determining of cost effectiveness.
Materials and Methods: In this descriptive cross sectional study, all health care centers of Yazd city with active dentistry department were evaluated.  The data has been extracted from current documents in health care center of county based issued receipts and daily information registers.
Results: Expended cost for providing of oral hygiene services in second half of 2008 in 13 medical health centers of Yazd included active dentistry section was 557.887.500 Rials and revenue to cost ratio was about 34%. The most provided service was related to tooth extraction and the average of tooth restoration in each working day was 0.48.
Conclusion: With attention to low tariffs of dentistry services in medical health centers and paying subsidy to target groups, expenses of oral hygiene are always more than its revenue.


A comparison of the costs of in-office fluoride therapy versus salt fluoridation using
Reza Khani Jazani, Shabnam Seyedzadeh Sabounchi, Zahra Ghorbani, Hedieh Toutouni, Imaneh Asgari,
Volume 26, Issue 4 (1-2014)
Abstract

  Background and Aims: Application of fluoride products is known as one of the most successful interventions to prevent dental caries. This study aimed to compare the costs of in-office fluoride therapy versus salt fluoridation in Iranian population.

  Materials and Methods: In this study, the costs relating to the use of in-office fluoride therapy were analyzed using Activity Based Costing during 2011 from two perspectives. From the perspective of service provider, direct medical costs and indirect costs and from the view of service recipient, three parts: direct medical and non-medical costs and indirect costs, were considered. Costing for public consumption of salt fluoridation was estimated based on salt processing costs, including purchase, installation, monitoring, maintenance and repair of machinery, equipment, personnel expenses and cost of raw materials, used in this study.

  Results: Costs relating to performing a single in-office fluoride therapy was estimated to be 245,032 Rials from the perspective of service providers, and 239,600 Rials from the patient view. Estimated total cost to produce fluoridated salt for a unit of 10 million populations, was calculated to be 35 billion and 940 million Rials or 3, 594 Rials per person per year.

  Conclusion: It was concluded that per-capita costs of community based salt fluoridation was far less than in-office fluoride therapy. Salt fluoridation could be advised to be an affordable way to prevent dental caries in Iranian population.


Comparing the cost of dental services during Covid-19 pandemic and earlier by activity-based costing
Yasaman Azimi, Zahra Ghorbani, Tayebe Rojhanian,
Volume 35, Issue 0 (5-2022)
Abstract
Background and Aims: Activity-based costing enumerate every input consumed in treatment. The Covid-19 pandemic changed the dental treatment protocols and the ordinary circumstances of patients. The aim of this study was to calculate and compare the costs of three common dental services in Iran from the viewpoint of the providers and recipients of the services before the Covid-19 pandemic (2019) and during the pandemic (2021).
Materials and Methods: Direct medical and non-medical costs were considered from the service provider's perspective. Direct medical costs, indirect costs, direct non-medical costs, and intangible costs were considered from the recipient's perspective. To calculate the equivalent costs, the base year was considered 2021, and the costs of 2019 were calculated with a discount rate of 16%.
Results: From the service provider's perspective before the pandemic, the cost of dental amalgam restoration was 2,851,235 Rials, root canal treatment was 6,351,580 Rials, and tooth extraction was 1,887,295 Rials. The cost of these services in 2021 was 5,562,150 Rials, 8,070,591 Rials, and 4,865,563 Rials, respectively. From the recipient's perspective, before the pandemic, the cost of tooth restoration was 715,466 Rials, root canal treatment was 2,883,001 Rials, and tooth extraction was 3,267,359 Rials. The cost of the mentioned services in the year 2021 was 1,212,528 Rials, 3,971,640, and 3,680,880 Rials, respectively.
Conclusion: The Covid-19 pandemic has had an effect on increasing the cost of dental services from both the service provider and recipient perspective, but economic volatility has a vital role in increasing the estimated costs in the country. Probably, a part of the increase in costs was due to the role of brokers in providing dental materials and equipment.

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