Radoi Delia, Pituru Silviu Mirel
Department of Organization, Professional Legislation and Dental Office Management, Faculty of Dentistry, "Carol Davila" University of Medicine and Pharmacy, Bucharest, Romania.
Maedica (Bucur). 2025 Mar;20(1):39-47. doi: 10.26574/maedica.2025.20.1.39.
The present study analyzes the impact of the Covid-19 pandemic on the financial performance of dental practices in Bucharest, using the key financial indicator T/E (turnover/employees), which is defined as the ratio between turnover and the number of employees. Financial data were obtained from the Ministry of Finance of Romania for the period 2019.2021 and the dental practices were grouped into two categories: T/E < 100,000 RON employee and T/E ≥ 100,000 RON employee in 2019. The results show a significant decrease in some financial indicators such as turnover, revenues and the number of employees in 2020, followed by a strong rebound in 2021. Dental practices with a higher T/E before the pandemic proved to be more resilient, experiencing greater financial growth post-pandemic. The analysis emphasizes the importance of optimal organization of human and financial resources during crises. The T/E parameter has proven useful in assessing economic efficiency, allowing for objective comparisons between dental practices. These results provide new insights for dental professionals, emphasizing the lessons learned from both the past and the present to enhance economic resilience in future crises.
本研究利用关键财务指标T/E（营业额/员工人数），即营业额与员工人数之比，分析了新冠疫情对布加勒斯特牙科诊所财务业绩的影响。财务数据取自罗马尼亚财政部2019 - 2021年期间的数据，牙科诊所分为两类：2019年T/E < 100,000罗马尼亚列伊/员工和T/E≥100,000罗马尼亚列伊/员工。结果显示，2020年一些财务指标如营业额、收入和员工人数显著下降，随后在2021年强劲反弹。疫情前T/E较高的牙科诊所在疫情后表现出更强的恢复能力，并实现了更大的财务增长。该分析强调了危机期间人力和财力资源优化配置的重要性。T/E参数已被证明在评估经济效率方面很有用，能够对牙科诊所进行客观比较。这些结果为牙科专业人士提供了新的见解，强调了从过去和现在吸取的经验教训，以增强未来危机中的经济恢复能力。
