Patterson C
U.S. Naval Dental Research Institute, Great Lakes, III, USA.
J Am Dent Assoc. 1997 Sep;128(9):1293-5. doi: 10.14219/jada.archive.1997.0409.
Supplies constitute a major overhead expense in every dental practice. The real cost of supplies includes the ordering cost, the carrying cost and the acquisition cost. At the ideal ordering volume, the impact of these three factors is minimized and the lowest true cost in realized. This article describes two formulas that will help dental practices in determining their correct ordering volume and making accurate purchase decisions. Practices can achieve significant cost reductions by using these two simple techniques.