Abstract

Currently, the number of private dental clinics is growing. However, there is also mandatory medical insurance for free dental care. The purpose of this study is to study the costs of health insurance in comparison of income and expenses of dental practice by type of treatment. The study examined all medical expenses for dental care, purchase of dental materials, depending on the type of dental treatment. The economic significance of expenses and revenues for dental materials was calculated depending on the type of treatment, as well as the optimal amount of remuneration for employees. In our study, regular dental examinations are covered by insurance, since patients who visit dental clinics for regular dental examinations carry out preventive measures at the expense of mandatory medical insurance. In the course of the study, we calculated the economic significance of preventive measures and the cost-effectiveness of dental care. Thus, early diagnostics of dental pathology and high-quality provision of dental services at the early stages under the mandatory medical insurance policy are effective for improving the entire management balance of dental clinics.

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