The relative value units of drugs and materials costs for dental procedures

Objectives: Drugs and materials account for 15% of the costs in dental services. We examined 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<0.01). 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.