“…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.…”