Introduction: For a successful business performance of a dental laboratory, the laboratory dental technicians have to know the costs that occur during manufacturing of composite veneered crown and metal-ceramic crown. Costs have a complex structure. We need to study them from different perspectives. So we can understand them as best as we can. As a result, we can set such prices that cover all costs, at the same time represent a profit and thus development of the company. Purpose: The purpose of the diploma thesis is to present the cost of manufacturing of composite veneered and metal-ceramic crown. We will present the positive and negative properties of both coatings, compare the complexity of production and color aesthetics. For composite veneered crown we will compare the price to the amount covered by the Health Insurance Institute of Slovenia (HIIS). Methods: In the theoretical part, we used a descriptive method to review the existing literature on various aspects of costs and the process of manufacturing composite veneered crown and metal-ceramic crown. In the practical part, we made both coatings, measured the production time of each phase and the amount of used material. Results: We created tables that show the direct and indirect costs that incurred during production. The cost price and active time spent for production of both crowns is very similar. The cost price of composite veneered crown amounted to EUR 150.78 and the cost price of metal-ceramic crown amounted to EUR 155.21. On average we spent 192 minutes of active time for a composite veneered crown and 201 minutes for a metal-ceramic crown. Discussion and conclusion: Fixed costs have risen sharply in recent years and represent half of the price in production of composite veneered and metal-ceramic crowns. The work of laboratory dental technician is manual work so we cannot shorten the manufacturing time, neither can we reduce indirect and direct costs. As a result, the standards and norms in Green Book should be updated more often to approach the final amount more realistically. The amount covered by HIIS is EUR 64.032. This amount is not sufficient to cover the costs of materials, depreciation of fixed assets and employee costs. However, since our findings show that costs of manufacturing of a metal-ceramic crown are very similar to costs of manufacturing of a composite veneered crown, this crown could also become a standard for the HIIS.
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