Objectives: Drugs and materials account for 15 % of the costs in dental services. We exam med their relative value units (RVUs) to establish the resource-based relative value scales for dental procedures in the future. Methods: Upon recommendation of the National Dental Association of the Republic of China, a Technical Consulting Group (TCG) was formed to select 25 dental services and procedures (S/Ps) to be investigated. We asked the TCG to draw up the list of necessary but non-common drugs and materials used for each S/P. A TCG member with accounting training approved the list. We then sampled four dental clinics to examine the costs required for each of the 25 S/Ps and transferred them to RVUs. The results thus obtained were used to explore the RVUs of the drugs and materials costs of the non-surveyed S/Ps by TCG members separately. Results: The RVUs showed excellent correlation between the four dental clinics (P <0.01) and between the TCG members (P<0.001). The RVUs of the drugs and materials costs required for 79 dental S/Ps were established. Conclusions:(1)We have established the RVUs of the drugs and materials costs required for 79 most important dental services. (2)It is hard to research the cost of drugs and materials for dental S/Ps. (3)It is better to establish the list of necessary but non-common drugs and materials used for each S/P by a TCG and to investigate the specific costs required through the cooperation of clinics. (4)The results can be used to establish the resource-based relative value scales for dental procedures.(Taiwan J Public Health. 2002;21(2):133-139)
Objectives: Drugs and materials account for 15 % of the costs in dental services. We exam med their relative value units (RVUs) to establish the resource-based relative value scales for dental procedures in the future. Methods: Upon recommendation of the National Dental Association of the Republic of China, a Technical Consulting Group (TCG) was formed to select 25 dental services and procedures (S/Ps) to be investigated. We asked the TCG to draw up the list of necessary but non-common drugs and materials used for each S/P. A TCG member with accounting training approved the list. We then sampled four dental clinics to examine the costs required for each of the 25 S/Ps and transferred them to RVUs. The results thus obtained were used to explore the RVUs of the drugs and materials costs of the non-surveyed S/Ps by TCG members separately. Results: The RVUs showed excellent correlation between the four dental clinics (P <0.01) and between the TCG members (P<0.001). The RVUs of the drugs and materials costs required for 79 dental S/Ps were established. Conclusions:(1)We have established the RVUs of the drugs and materials costs required for 79 most important dental services. (2)It is hard to research the cost of drugs and materials for dental S/Ps. (3)It is better to establish the list of necessary but non-common drugs and materials used for each S/P by a TCG and to investigate the specific costs required through the cooperation of clinics. (4)The results can be used to establish the resource-based relative value scales for dental procedures.(Taiwan J Public Health. 2002;21(2):133-139)