Variable costs |
Consumables (quantity, unit and total prices in R$) |
70% Alcohol (156, R$3.03 = R$472.68), 10 L sharp container (10, R$1.46 = R$14.60), gauze pads 6.5 x 6.5 (90, R$64.00 = R$5,760.00), 3-0 chromic catgut suture thread with needle (8, R$19.68 = 157.44), adhesive autoclave tape (10, R$4.08 = R$40.80), adhesive autoclave tape (4, R$2.85 = R$11.40), disposable cap (1, R$6.17 = R$6.17), scalpel blade no. 22 (2, R$9.00 = R$18.00), scalpel blade no. 24 (0.5 , R$9.00 = R$4.50), disposable surgical glove no. 8.0 (6,5. R$160.00 = R$1,040.00), L s (100, R$10.00 = R$1,000,00), size L latex procedure glove (10, R$21,00 = R$210,00), size M latex procedure glove (100, R$10,00 = R$1,000.00), disposable surgical masks (14.5, R$8.00 = R$116.00), suture needle and thread (4, R$19.92 = R$79.68), short dental needle (3, R$10.46 = R$31.38), cotton balls (200, R$1.43 = R$286.00), dental cotton roll (50, R$0.69 = R$34.50), dental etching agent (4, R$0.94 = R$3.76), 1035 cylinder diamond drill bit (1, R$2.50), 1093 cylinder diamond drill bit (1, R$2.00), oval shofu finish drill bit (20, R$3.79 = R$75.80), calcium hydroxide cement (2, R$7.33 = R$14.66), calcium hydroxide PA (4, R$2.23 = R$8.92), powder ionomer cement (2, R$6.18 = R$12.36), powder ionomer cement (3, R$9.43 = R$28.29), liquid ionomer cement (2, R$4.19 = R$8.38), liquid ionomer cement (3, R$5.84 = R$17.52), dental cream (20, R$0.78 = R$15.6), adult toothbrush (450, R$0.25 = R$112.50), children’s toothbrush (450, R$0.22 = R$99.00), silver filings (4, R$40.18 = R$160.72), mercury for dental amalgam (6, R$40.00 = R$240.00), dental carbon paper (2, R$1.93 = R$3.86), prophylaxis paste (5, R$2.49 = R$12.45), 4mm abrasive steel strip (2, R$6.03 = R$12.06), 6MM abrasive steel strip (2, R$5.70 = R$11.40). Total: R$8,083.47/Approximate total for calculation: R$8,084.00. |
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Direct fixed costs |
Salaries: Dental surgeon (R$64,740.48), approximate value for calculation (R$64,741.00); Oral Health Assistant (R$16,067.40), approximate value for calculation (R$16,067.00). |
Maintenance contract: R$2,778.00. Depreciation calculation (10% a year). |
Equipment: Automatic mechanic amalgamator (R$850.00), Autoclave - pro rata calculation per m2 (R$808.35), Dark Chamber (R$53.26), High speed handpiece (R$183.80), Chair (R$2,940.00), Stool (R$580.00), Microengine (R$370.00), Compressor (R$1,514.00), Contra-angle handpiece (R$210.07), Curing light (R$450.00), Stainless steel amalgam carrier (R$13.00), Ultrasonic scaler (R$1,903.00), Air conditioning (R$810.00), Mobile X-ray machine (R$3,297.00). Total: R$13,982.48. |
Furniture: Dental display cabinet with wooden door (R$336.00), Fixed chair (R$99.00), Swivel chair (R$194.96), Desk with a drawer (R$205.00), Paper towel holder (R$76.00), 80-liter refrigerator (R$519.93), Sharps container holder (R$38.00). Total: R$1,468.89. Approximate value for calculation R$1,469.00. |
Instruments: Right-angled root elevator (R$7.83), Left-angled root elevator (R$7.15), Curved straight elevator no. 302 (R$7.19), Curved straight elevator no. 303 (R$7.19), Pediatric straight elevator (R$7.19), Straight elevator no. 301 (R$7.19), Dycal applicator (R$5.10), Burnisher (R$3.50), Rectangular stainless steel tray size 30x40 cm (R$38.00), Rectangular stainless steel tray size 30x25 cm (R$46.20), Scalpel handle no. 03 (R$3.95), Surgical box with lid size 0.20x10x0.5 cm (R$26.45), Surgical box with lid 0.32x0,16x0.8 cm (R$81.72), Straight chisel (R$12.00), Amalgam condenser no. 01 (R$4.21), Amalgam condenser no. 02 (R$4.22), Double ended alveolar curette no. 86 (R$4.21), Gracey surgical curette no. 11/12 (R$4.21), Gracey surgical curette no. 13/14 (R$4.21), Gracey surgical curette no. 9/10 (R$4.21), Dentin excavator no. 14 (R$4.21), Periodontal curette no. 13/14 (R$4.21), Periodontal curette no. 5/6 (R$4.21), Periodontal curette no. 7/9 (R$4.21), Periosteal elevator (R$5.25), Hoe scaler no. 4/8 (R$5.23), Frahm carver (R$3.22), Hollenback carver (R$3.22), Discoid/cleoid carver (R$3.22), Spatula no. 7 (R$4.56), small Heidemann spatula (R$4.56), Dental spatula (R$4.56), Dental mirror with handle (R$1.98), Explorer probe no. 5 (R$2.83), Posterior periodontal scaler (R$4.21), Adult forceps no. 150 (R$19.76), Adult forceps no. 151 (R$19.59), Adult forceps no. 16 (R$19.76), Adult forceps no. 17 (R$19.59), Adult forceps no. 18L (R$21.58), Adult forceps no. 18R (R$21.58), Adult forceps no. 44 (R$21.84), Adult forceps no. 65 (R$19.76), Adult forceps no. 68 (R$19.59), Adult forceps no. 69 (R$19.59), Pediatric forceps no. 1 (R$18.00), Pediatric forceps no. 4 (R$18.00), Pediatric forceps no. 5 (R$18.00), Pediatric forceps no. 6 (R$18.00), Pediatric forceps no. 18D (R$18.00), Forceps no. 101 (R$19.63), Forceps no. 203 (R$19.59), Forceps no. 21 (R$19.59), Forceps no. 210 (R$19.59), Forceps no. 23 (R$19.59), Mortar (R$7.50), Bone file (R$8.85), Clinical tweezers (R$2.86), Curved gouge forceps (R$2.86), Straight gouge forceps (R$32.94), Tweezers for utensils (R$31.94), Pestle (R$6.50), Needle holder (R$13.00), Stainless steel amalgam holder (R$13.00), Matrix retainer (R$14.32), Clamp forceps (R$5.23), Aspirating syringe (R$17.84), Periosteal elevator (R$8.76), 12x12 cm steel lid (R$26.60), Metal-cutting scissors (R$17.80), Curve scissors (R$15.25). Total: R$4,183.36. |
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Depreciation calculation (4% a year in civil projects): Dental office area (9.3 m2)b (R$10,230.00), Gross floor area (304.88 m2)c. Total: R$409.20/Grand Depreciation Total: R$2,372.76/Approximate total for calculation: R$2,373.00. |
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Indirect fixed costs (pro rata calculation per m2) |
Water and electricity (R$488.00). Human resources: Cleaning 1 and 2 (R$467.00) and security (R$348.00). Cleaning and conservation supplies (R$88.00). |