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.
耗材是每个牙科诊所的一项主要间接费用。耗材的实际成本包括订购成本、持有成本和购置成本。在理想的订购量下，这三个因素的影响最小化，实现最低的实际成本。本文介绍了两个公式，可帮助牙科诊所确定正确的订购量并做出准确的采购决策。通过使用这两种简单的方法，诊所可以实现显著的成本降低。
