臺灣地區開業牙科診所成本結構之探討

The Cost Structure of the Dental Clinics in Taiwan

目標：探討台灣地區牙科執業成本，以獲得牙科執業耗用各項資源之成本結 構。 方法：以2000 年全國牙醫公會聯合會註冊會員之診所醫師為母群體，分直轄 市、省轄市、其他三層隨機抽樣，發出450份問卷。問卷調查前，先以電話確 認後再發出問卷。回收結果以他人研究結果為效標進行比較與討論。 結果：電話及書信各進行二次催收後，計回收57 份問卷，回收率13% 。回收 樣本基本特性與母群體進行適合度檢定，在性別、執業地點、畢業學校均無 顯著差異（p>O.l） 。獲得牙科診所耗用資源成本結構，醫師費佔幻的%、其 他人力成本為14 .42% 、房屋及設備折舊14 .4 9% 、藥品醫材10 .4 3% 、其他成本 7.61% 。回收率較效標佳，醫師費、其他成本的信度亦較效標佳。 結論： （1） 將本研究結果與效標結合後，牙科診所執業成本結構應大致可 化約為醫師55% 、藥品醫材的%、其他執業成本刊% 0 （2） 牙科服務所需成 本不易探討。（3 ）利用成本占率可轉換牙科各項處置不同基準的耗用資源相 對值，變為共同基準相對值表。

Objectives: The purpose of this study is researching the practice cost of the dental clinics in order to get the cost component of them. Methods: Using the year 2000 member name list of the National Dental Association of the Republic of China as the population frame. After stratified random sampling by practice region, a questionnaire was developed for the survey of 450 samples. Before sending the questionnaire, we telephone confirmed with the dentist. The research results were compared with other researches as the criteria. Results: After mail and telephone push twice for each, 57 replies were received. The reply rate is 13%. Using goodness for fit test, there are no significant difference in sex, graduate school, and practice region between samples and population (p>0.1). The results shows that the practice cost components of the dental clinics are as follows: 53.05% for physician fees, 14.42% for costs of other human resources, 14.68% for depreciation expenses of facilities, 10.62% for costs of drugs and materials, 7.71% for miscellany expenses. Comparing with the results of the two criteria researches, the response rate of our study is the best. Also, the physician fees and miscellany expenses have better reliability than the criteria researches. Conclusions: (1) Combining the study results of ours and the criteria, we can estimate that there about 55% practice cost of dental clinics for physician fees, 15% for costs of drugs and materials, and 30% for other costs. (2) It is uneasy to study the practice cost of dental clinics. (3) We can apply the research results for transformation the different RVU bases of dental practice cost components to a common scale.