2013
DOI: 10.1590/s1677-32252013000400005
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Cost analysis of materials used in Class III, IV and V composite resin restorations

Abstract: 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 repetiti… Show more

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Cited by 2 publications
(1 citation statement)
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“…On one hand, it is desirable for the population to have easy access to dental treatment; on the other hand, it is important to consider the resources used in clinical procedures, and the implications of low-cost treatments on dental profits. According to Hebling et al, 6 although fixed quotations may range among dental clinics, some variable costs are established by criteria that do not depend only on the operator, such as the cost of dental materials. In the case of resin composites, for instance, the price is set by the material suppliers, the amount to be used is determined by the cavity size, and the choice of material should be based on scientific evidence.…”
Section: Introductionmentioning
confidence: 99%
“…On one hand, it is desirable for the population to have easy access to dental treatment; on the other hand, it is important to consider the resources used in clinical procedures, and the implications of low-cost treatments on dental profits. According to Hebling et al, 6 although fixed quotations may range among dental clinics, some variable costs are established by criteria that do not depend only on the operator, such as the cost of dental materials. In the case of resin composites, for instance, the price is set by the material suppliers, the amount to be used is determined by the cavity size, and the choice of material should be based on scientific evidence.…”
Section: Introductionmentioning
confidence: 99%