A prospective bottom-up micro-costing study from the perspective of the healthcare provider was performed for dental prosthetics produced by the Integrated Prosthetics and Reconstructive (IPR) laboratory at Chris O’Brien Lifehouse Hospital (COBLH) between July 2023 and June 2024. Patients were included if they had undergone osseous free flap reconstruction of the maxilla or mandible with placement of a dental prosthesis during their initial (primary) or a subsequent (secondary) procedure. The methodology of this micro-costing study was based on previously published guidelines and other ongoing costing projects within the institution (7, 8, 10). All activity inputs associated with design, fabrication and preparation for issue were characterized and unit costs for each activity quantified. These activity inputs were categorized into three phases; start-up costs, planning phase, and fabrication phase and were totalled to generate an overall cost for a given prosthesis. Activities were subdivided into fixed (start-up associated) and variable costs with institution specific formulae for factors such as specialised equipment, medical devices, software, and personnel/labour. All patients underwent an identical dental prosthetic workflow (Fig. 1) for data acquisition, VSP, and the design and fabrication of the dental prosthesis. All costs were expressed in United States Dollars $USD. Costing comparisons from international literature was converted to USD based on foreign exchange rate at the time of draft publication (18/12/2024) (1.00 AUD = 0.62 USD). Ethics approval for the project was sought from local Clinical Research Ethics Committee (St Vincent’s Hospital, Sydney Australia, Human Research Ethics Committee (HREC) 2020/ETH02415).
Start-up cost phase
The start-up costs were calculated using an amortisation model whereby systemic allocation of the depreciable amount was applied to an asset over its useful life (14). This included equipment costs such as 3D printers, scanners, and software licenses which were used for all cases. The costs attributable to each case are demonstrated in Table 1. These costs are fixed for each case.
Table 1
Start-up costs associated with production of an in-house dental prosthesis
Equipment | Cost ($) USD | Purchase Year | Clinical Usage % | Cases/year | Depreciation Years | Cost/case ($USD) |
|---|
Printer | Asiga Pro 4K (Sydney, Australia) | 23,505 | 2021 | 90 | 40 | 5 | 105.77 |
Software | 3Shape Dental System (Copenhagen Denmark) | 6,200 | 2023 | 100 | 100 | - | 12.40 |
Desktop 3D Scanner | Shining 3D DS-Ex Pro Scanner (Hangzhou, China) | 27,280 | 2021 | 100 | 40 | 5 | 136.40 |
Intraoral 3D Scanner (IOS) | 3Shape TRIOS 5 (Copenhagen Denmark) | 14,193 | 2023 | 100 | 40 | 5 | 70.97 |
Prosthodontics | Prosthetic Kit (Southern Implants, South Africa) | 834 | 2023 | 100 | 40 | - | 20.86 |
Planning phase
The planning phase was subdivided into data preparation, treatment planning and design. Personnel involved include the surgeons, prosthodontist, biomedical engineer and dental technician. The planning phase involved a meeting with the aforementioned staff via an online platform. These sessions were conducted immediately after the surgical planning session or as a standalone session if the implants were not placed primarily.
Within this phase, costing was calculated in a cost per time value ($USD/minute) for staff involved. The salary per minute was generated for each personnel based on the COBLH Enterprise Agreements 2022 and NSW Health Award 2021 (Table 2). Logbooks were kept to record the time allocated within the planning phase, these were kept by clinical research staff and recorded for all cases undergoing virtual surgical and restorative planning. Time spent solely on implant position (if not placed primarily), abutment, prosthesis design and occlusal guide were included in calculations of VSP time for surgeons, prosthodontists, and engineers.
Table 2
Labour costs for personnel involved during the design and printing phase of in-house production of a dental prosthesis. (QA – Quality Assurance)
Activity | Personnel | Salary per hour ($USD) | Salary per minute ($USD) |
|---|
Treatment Plan | Surgeon | 133.86 | 2.23 |
Prosthodontist | 133.86 | 2.23 |
Data Preparation | Design Engineer | 27.90 | 0.47 |
Dental Prosthetist | 24.92 | 0.42 |
Print Setup | Design Engineer | 27.90 | 0.47 |
Post Print Processing | | Dental Prosthetist | 24.92 | 0.42 |
Product Check | QA Personnel | 24.92 | 0.42 |
Fabrication phase
The fabrication phase includes the labour component of engineering and laboratory personnel in addition to consumables such as implant copings, composite resin and post-processing modification (Fig. 2). The time spent by the design engineering, laboratory staff, and quality assurance personnel were calculated based on time spent on activity inputs, including print setup, additive design and post process review/modification (Table 2). Staff recorded a logbook, accurate to the nearest minute. The salary per minute data was generated as described for staff costs in a similar manner to the previous phase.
After confirmation of the surgical and dental plan, the STL file was used to 3D-printed the resin dental prosthesis. In addition to labour costs, the volume of resin and finishing products were included. Each prosthesis was printed using an Asiga Pro 4k Printer. Material costs included CROWNTEC resin (SAREMCO Dental AG. Rebstein, Switzerland) ($1.83/gram), 100% isopropyl alcohol 250ml ($0.77/prosthesis), and Optiglaze (GC Corporation. Fuji, Japan) or PALA® resin (Kulzer GmbH. Hanau, Germany) ($18.6/prosthesis). Finally, dental implant (Southern Implants, South Africa) coping costs were incorporated into the fabrication phase ($37.63 per implant fixture).
Statistical Analysis
Costing data was analysed using Microsoft Excel (Microsoft 2024). Continuous data was reported as using mean and standard deviation. Individual data sets were assessed for normality using analytical Shapiro-Wilk testing. Inferential statistics in the form of paired t-test was carried out compare costing of prosthetics in benign and malignant disease groups with the significance threshold set at p < 0.05.