Lastna cena fasetirane prevleke in kovinsko-porcelanske prevleke : diplomsko delo

Kolarič, Ana (author), Rojko, Franc (mentor), Bohinc, Peter (reviewer)

Uvod: Laboratorijski zobni protetiki morajo za uspešno poslovanje zobnega laboratorija poznati stroške, ki nastanejo pri izdelavi fasetirane in kovinsko-porcelanske prevleke. Stroški imajo kompleksno in zapleteno strukturo. Da bi jih čim bolje razumeli, jih moramo preučevati z različnih vidikov. Posledično lahko oblikujemo cene, ki pokrijejo vse stroške, obenem pa zagotavljajo tudi dobiček in s tem razvoj podjetja. Namen: Namen diplomskega dela je predstaviti stroške izdelave fasetirane in kovinsko-porcelanske prevleke. Predstavili smo pozitivne in negativne lastnosti obeh prevlek ter primerjali zahtevnost izdelave in barvno estetiko. Pri fasetirani prevleki smo ugotavljali ali znesek, ki ga prije ZZZS ustreza ceni izdelave. Metode dela: V teoretičnem delu smo uporabili deskriptivno metodo za pregled obstoječe literature o različnih vidikih stroškov in postopku izdelave fasetirane in kovinsko-porcelanske prevleke. Pri praktičnem delu smo izdelali obe prevleki ter izmerili trajanje posamezne faze izdelave in količino porabljenega materiala. Rezultati: Oblikovali smo tabele, v katerih so predstavljeni neposredni in posredni stroški, ki nastanejo pri izdelavi. Rezultati so pokazali, da se stroški izdelave obeh prevlek bistveno ne razlikujejo. Lastna cena fasetirane prevleke znaša 150,78 €, stroški izdelave kovinsko-porcelanske prevleke pa 155,21 €. Prav tako se ne razlikuje aktivni čas, ki ga potrebujemo za izdelavo. Za prvo prevleko smo v povprečju porabili 192 minut. Za drugo prevleko smo potrebovali 201 minuto. Razprava in zaključek: Fiksni stroški so se v zadnjih letih zelo zvišali in pri izdelavi fasetirane in kovinsko-porcelanske prevleke predstavljajo kar polovico vseh stroškov. Delo laboratorijskega zobnega protetika je ročno delo, zato ne moremo skrajšati časa izdelave, prav tako ne moremo znižati neposrednih in posrednih stroškov. Posledično bi bilo treba večkrat posodobiti standarde in normative v Zeleni knjigi oz. se realneje približati končnemu znesku. Znesek, ki ga krije zavarovalnica, je 64,032 €. Ta ne pokrije niti stroškov materiala, amortizacije delovnih sredstev in stroškov zaposlenega. Ugotovitve kažejo, da so stroški in čas izdelave kovinsko-porcelanske prevleke zelo podobni stroškom izdelave fasetirane prevleke, zato bi tudi ta lahko bila standard zavarovalnice.

• Language: Slovenian
• Keywords: diplomska dela, laboratorijska zobna protetika, lastna cena, stroški, fasetirana prevleka, kovinsko-porcelanska prevleka
• Work type: Bachelor thesis/paper
• Typology: 2.11 - Undergraduate Thesis
• Organization: ZF - Faculty of Health Sciences
• Place of publishing: Ljubljana
• Publisher: [A. Kolarič]
• Year: 2021
• Number of pages: 39 str., [13] f. pril.
• PID: 20.500.12556/RUL-130424
• UDC: 617.3
• COBISS.SI-ID: 76759811
• Publication date in RUL: 15.09.2021

KOLARIČ, Ana, 2021, Lastna cena fasetirane prevleke in kovinsko-porcelanske prevleke : diplomsko delo [online]. Bachelor’s thesis. Ljubljana : A. Kolarič. [Accessed 9 April 2025]. Retrieved from: https://repozitorij.uni-lj.si/IzpisGradiva.php?lang=eng&id=130424

Secondary language

• Language: English
• Title: Cost price of composite veenered crown and metal-ceramic crown : diploma work

Abstract

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.

• Keywords: diploma theses, laboratory dental prosthetics, cost price, costs, composite veneered crown, metal-ceramic crown