A useful model for dental practice analysis, budgeting and income projection.

A versatile dental practice financial model, developed and utilized by the author, is presented. The model can be used by the dentist/manager to analyze dental practice financial data in order to identify practice inefficiencies and determine return on investment. It can also be used as a simple method of preparing a dental practice budget and projecting practice profit. Rationale for the model is explained and its use is discussed using hypothetical dental practice situations.