Darbo tikslas. Įvertinti burnos higienistų, dirbančių Kauno miesto privačiose ir viešosiose odontologijos klinikose, darbo organizavimo ypatumus. Tyrimo metodika. Atlikta momentinė anoniminė Kauno miesto burnos higienistų anketinė apklausa. Išdalinta 70 anketų: 56 dirbantiems privačiose ir 14 viešosiose odontologijos klinikose. Anketas užpildė ir grąžino 45 privačiose (atsako dažnis 80,3 proc.) ir 14 viešosiose (atsako dažnis 100 proc.) klinikose dirbantys burnos higienistai. Statistinė duomenų analizė buvo atliekama naudojant SPSS 17 for Windows programinį paketą. Hipotezėms tikrinti buvo naudojama aprašomoji statistika bei Chi kvadrato (χ2 ), t ir Mann-Whitney kriterijai. Rezultatai. Dažniausiai odontologijos klinikose atliekamos burnos higienistų procedūros: burnos higienos mokymas (100 proc.), dantų akmenų šalinimas ultragarsu (100 proc.) bei rankiniais instrumentais (93,2 proc.). Dažniausiai aptarnaujami jauni (19-35 metų) bei vidutinio amžiaus (36-55 metų) pacientai. Rečiausiai – vaikai ar paaugliai iki 18 metų (22,8 proc.), neįgalūs pacientai. Privačiose įstaigose dirbantys burnos higienistai dažniau nei viešosiose dirba dar ir odontologo asistentu (atitinkamai 62,2 ir 21,4 proc.). Viešose įstaigose dažniau nei privačiose dirba mokslinį darbą (14,3 proc) arba dėstytojauja (2,4 proc.). Beveik absoliuti dauguma (93,2 proc.) respondentų linkę manyti, kad geriau burnos higienistu dirbti privačioje įstaigoje dėl geresnių darbo sąlygų, darbo vietos organizavimo (87,3 ir 63,6... [toliau žr. visą tekstą] / Aim of the study. To evaluate the dental hygienists work organization peculiarities in private and public dental clinics in Kaunas city. Methods. An anonymous questionnaire have been completed in private and public dental clinics in Kaunas city. In total 70 questionnaires were distributed to employed dental hygienists: 56 in private and 14 in public dental clinics in Kaunas. Questionnaires filled out and returned: 45 dental hygienists employed in private (response rate 80,3 %) and 14 in public dental clinics (response rate 100 %). The statistical analysis was performed using SPSS version 17 for Windows statistical software . Hypotheses were checked using descriptive statistics and Chi square (χ2), t and Mann-Whitney criterions. Results. Most frequently dental hygienists performed oral treatments in dental clinics such as oral hygiene education and training (100 %), scaling (100 %) and calculus removal using hand instruments (93.2 % ). Most dental hygienist served young (19-35 years) and middle-aged (36-55 years) patients. Least - working with children or adolescents under 18 years old (22.8 %), with disabled patients. Dental hygienists in private dental institutions more than in public works as a dental assistant (respectively 62.2 and 21.4 %) Meanwhile, in public dental institutions dental hygienist more than in private work in research work (14.3% ) and as academics (2.4 %). Majority (93.2%) of respondents tend to believe that is better to work as a dental hygienist in... [to full text]

Orientador: Antônio Carlos Varela Saraiva / Banca : Vladir Wagner Ribas / Banca: José Benedito Oliveira Amorim / Resumo: Manutenções preventivas ou manutenções centradas na confiabilidade são ações sistemáticas, normalmente programadas, de controle e monitoramento, objetivando a redução de falhas com o aumento da usabilidade de equipamentos. Defeitos em máquinas, equipamentos ou em processos são fonte de prejuízos para clínicas e consultórios odontológicos, caso estes venham apresentar falhas de funcionamento ou simplesmente deixem de cumprir a função fim. Tais manutenções já são usufruídas pela indústria que visam programar paradas em equipamentos ou processos antes que falhas ocorram. Estas programações levam em consideração: a) o tempo que o equipamento ou processo deverá ficar parado para a execução de ajustes de variáveis de processo; b) substituição de componentes antes do fim da vida útil prevenindo dano pelo uso; c) planejamento da substituição do equipamento como um todo ou parte deste, no próprio local ou fora das instalações, conforme necessário. Falhas ocasionam algum impacto no faturamento em postos de serviço odontológico, pois geram retrabalho para o odontologista que tem parte de seu tempo que deveria ser produtivo, indisponível para o trabalho. Neste trabalho foi realizada uma pesquisa com diversos profissionais da área de odontologia, que utilizam equipamentos sujeitos a falhas. A partir da pesquisa foi identificado que compressores de ar são os equipamentos que mais geram prejuízos. Um equipamento embarcado de gestão, monitoramento e aviso foi projetado e desenvolvido para o ... (Resumo completo, clicar acesso eletrônico abaixo) / Abstract: Preventive maintenance or maintenance focused on reliability are systematic actions, usually scheduled, of control and monitoring, aiming to reduce failures with increasing usability of equipment. Defects in machines, equipment or processes are a source of damage to clinics and dental offices, if they are malfunctioning or simply fail to fulfill the purpose. Such maintenance is already used by the industry, which aims at scheduling stops at equipment or processes before failures occur. These schedules take into consideration: a) the time that the equipment or process should be stopped for the execution of adjustments of process variables; b) replacement of components before the end of the useful life preventing damage by the use; c) planning the replacement of the equipment as a whole or part thereof, on-site or off-site as required. Failures cause some impact on the billing at dental service stations, because they generate rework for the dentist who has part of his time that should be productive, unavailable for work. In this work a research was carried out with several dentistry professionals, who use equipment subject to failure. From the research it was identified that air compressors are the most damaging equipment. An embedded management, monitoring and warning equipment has been designed and developed to assist in the management of preventive maintenance of air compressors in clinics and dental offices / Mestre

Tandhygienistyrket är ett relativt nytt yrke. I Sverige har yrket funnits i cirka 40 år och har under denna tid genomgått stora förändringar. Tandhygienister behandlade från början enbart patienter som remitterades av tandläkare. Dessa faktorer kan ha bidragit till att personer som besöker tandvården idag inte alltid känner till vad en tandhygienist gör. Syftet med studien var att undersöka om personer som besöker en folktandvårdsklinik vet vad en tandhygienist gör. En studie med empirisk och kvantitativ design genomfördes med användning av enkäter, bestående av 22 frågor med fasta svarsalternativ. Sammanlagt besvarades 150 väntrumsenkäter av personer som besökte tre folktandvårdskliniker i Landstinget Blekinge. Urvalet var konsekutivt, författarna till studien tillfrågade personligen personer, 16 år och uppåt, i den ordning de anlände till väntrummen om de ville delta i studien. Merparten av respondenterna kände till att en tandhygienist självständigt genomför undersökningar, informerar samt arbetar förebyggande. Respondenterna var tveksamt inställda till om tandhygienister fick ställa diagnos på och behandla tandlossningssjukdom. Slutsatsen av studien är att en majoritet av de människor som besöker en Folktandvårdsklinik inte till fullo vet vad en tandhygienist gör. / Dental hygienist is a relatively new profession and the profession has existed in Sweden for about 40 years. During this time it has gone through major changes. In the beginning, dental hygienists only treated people who were referred by a dentist. These factors may have resulted in that visitors to public dental clinics not always knowing what a dental hygienist does. The aim of this study was to investigate if people who visited public dental clinics know what a dental hygienist does. An empirical study was carried out using a questionnaire containing 22 multiple-choice questions. In total 150 questionnaires were answered by visitors to three public dental clinics within Blekinge county. The sample method used was consecutive. The authors asked people 16 years and older, in the order in which they arrived at the clinic, if they would participate in the study. The majority of the participants were aware that dental hygienists carry out examinations independently, inform and work preventively. The participants were unclear that dental hygienists could diagnose and treat periodontal disease. The conclusion of the study is that visitors to public dental clinics do not know entirely what a dental hygienist does.

Made available in DSpace on 2014-06-11T19:31:27Z (GMT). No. of bitstreams: 0 Previous issue date: 2002-08-13Bitstream added on 2014-06-13T19:41:17Z : No. of bitstreams: 1 munozchaves_ofm_dr_arafo.pdf: 4621531 bytes, checksum: b37b9cea1f3ddfa1a7a0e6b4fbf70506 (MD5) / Foram analisados 176 prontuários gerais da Clínica Integrada da Faculdade de Odontologia de Araraquara - UNESP, referentes aos pacientes atendidos no período de 1999 e 2000, assim como, os planejamentos realizados pelos alunos, através do odontograma para plano de tratamento e sequência dos trabalhos a realizar e confrontados os dados com o tratamento realizado no odontograma de trabalho executado, a fim de determinar a eficácia da disciplina quanto ao cumprimento das necessidades dos seus pacientes. Foram realizadas tabelas e gráficos utilizando o software EPIINFO 6.0 e aplicada a estatística Kappa para conhecer a concordância das atividades realizadas e planejadas. Conclue-se neste periódo de estudo que o grupo etário 25-34 anos foi o mais significativo e o sexo feminino (62,5%) procurou mais atendimento; com relação as necessidades odontológicas encontrou-se que 97,6% de pacientes que necessitaram exodontia; 78% raspagem e polimento dental, 67% restaurações estéticas, 59,5% próteses parciais removíveis, 53,4% próteses unitárias, 46,1% endodontias; 44% próteses fixas; 43% cirurgias periodontais; 22% restaurações de amálgama e 5,7% próteses totais. Para os tratamentos realizados foram encontrados respectivamente: 98,7%; 68,7%; 62,6%; 24,5%; 31%; 44,3%; 8,9%; 38%; 20% e 4,2%. Ressaltando que a disciplina de clínica integrada foi eficaz quanto ao cumprimento do seu objetivo de ensino, voltado para a formação do clínico geral em odontologia apesar de possuir deficiências quanto a satisfação integral das necessidades dos seus pacientes através dos tratamentos evidenciados nos planejamentos globais. / The 176 patients who received treatment from 1999 to 2000 in the Integrated Clinics of the Araraquara Dental School - UNESP, wher choused for this study. The treatment register for the treatment plan and clinical sequence of treatment was confronted the data with the treatment accomplished in the plan of the executed treatments, in order determine the effectiveness of the discipline with relationship to the execution of your patient's needs. Table and graphics were accomplished using EPIINFO 6.0 software and to applied the statistics type Kappa (k). It was concluded that during this period of study the groups aged from 25-34 years was the most significant and the women looked more for attendance; in relation to the dental needs it was observed that 97,6% of the patient's need extraction; 78% scaling and dental polishment; 67% esthetic restorations; 59,5% partial removable dentures; 53,4% unitary fixed prosthesis; 46,1% endodontics; 43% periodontal surgery; 22% amalgam restorations and 5,7% total dentures. For the accomplished treatments they were observed respectively: 98,7%; 68,7%; 62,6%, 24,5%; 31%; 44,3%; 8,9%, 38%; 20% and 4,2%. The integrated clinics discipline was effective with the relationship to the execution of your teaching objective, general clinicians formation in dentistry, in spite of deficiencies as the total satisfaction of your patient's needs through the treatments evidenced in the global planning.

Magister Scientiae Dentium - MSc(Dent) / BACKGROUND: The majority of South African citizens are dependent on the State Health Care system for their wellbeing. Dental services are part of this system. The first line of intervention for oral disease is the primary oral health services. The National Norms and Standards for Primary Health Care sets out in detail the services to be offered by state dental clinics. This document also lists the equipment and materials that public dental clinics should be furnished with in order to deliver prescribed services. Despite this, most public dental clinics do not deliver the full spectrum of services due to the lack of materials and equipment. The end result is that patients do not receive the ideal treatment and treatment choices are based on the availability of equipment and material instead of clinical appropriateness. There was a need to determine to what extent the primary oral health clinics comply with the National Norms and Standards for Primary Health Care. The launch of the green paper of the National Health Insurance in 2011 stated that the NHI is a tool to ensure that healthcare to the entire South African population is of an equal standard. The Umgungundlovu District is one of the sites identified as a pilot district for the NHI. Prior to 1994 there was a two tiered health system in South Africa, the private health system and the public health system. It is this historical model that has shaped the current system. It was the socio-economic status of an individual that dictated within which of the two tiers treatment was sought. AIM: To determine whether public dental clinics in the Umgungundlovu District are equipped to deliver the oral health services prescribed by the Primary Health Care Package for South Africa protocol. METHODOLOGY: A cross sectional study was conducted in the Umgungundlovu district which is in KwaZulu Natal to establish which of the prescribed dental services are offered at the clinic. There are 11 dental clinics in the Umgungundlovu District and one mobile dental clinic. All clinics and the mobile clinic were included in the study. Physical inspection and a checklist were used to determine which equipment and materials were available at dental clinics of the Umgungundlovu district and to determine compliance with the National Norms and Standards for Primary Health Care. RESULTS: Dental services were provided at all the 12 dental facilities in the Umgungundlovu district. None of the clinics had 100% of required instruments, materials and equipment. Half of the clinics had more than 50% of required instruments, materials and equipment. Tooth-brushing programs and fluoride mouth rinsing programs were offered by 41.67% of the clinics, fissure sealant applications by 66.67% and topical fluoride application by 25% of the clinics. In addition, while all offered oral examination and emergency pain and sepsis care (including extractions) only half were able to take bitewing radiographs, 58.33% to carry out simple fillings of 1-3 tooth surfaces, 66.67% to provide atraumatic restorative treatment (ART). CONCLUSION: Lack of materials, instruments and equipment, the irregular supply of materials, instruments and equipment and the late supply of materials, instruments and equipment was found to limit the dental treatment offered by the clinics. None of the 12 clinics in the Umgungundlovu district were found to be compliant with the Primary Health Care Package for South Africa – a set of norms and standards document. Availability of dental services was limited in the dental clinics, except at the Edendale Dental Hospital Department

Objetivo: Determinar la asociación entre la cancelación de la cita odontológica y el método de confirmación utilizado en pacientes atendidos en un Centro Universitario de Salud de Lima, Perú. Materiales y métodos: Se evaluaron a 355 participantes que cumplieran los criterios de inclusión. La cancelación de la cita odontológica, los métodos de confirmación y recordatorios fueron evaluados mediante un cuestionario de autoreporte. Asimismo, para evaluar las variables “motivo por el cual el paciente cancela su cita” y “posición socioeconómica” se utilizó la Encuesta Nacional de hogares 2017. Para el análisis estadístico se utilizó la prueba de Chi-cuadrado y prueba exacta de Fisher. Resultados: Se observó un alto porcentaje de cancelación con 83.10%, siendo el motivo de inasistencia más frecuente la falta de tiempo con 32.39% y el método de confirmación más utilizado fue el envío de mensaje por teléfono con 46.48%. También, se encontraron diferencias estadísticas entre la cancelación de citas según la edad del paciente (p=0.008). Por otro lado, no se encontraron diferencias estadísticamente significativas entre la cancelación y los métodos de confirmación(p=0.383). Conclusiones: No existe asociación entre la cancelación de la cita odontológica con los métodos de confirmación utilizados en los pacientes atendidos en un Centro Universitario de Salud. Sin embargo, se encontraron diferencias estadísticas entre la cancelación de citas según edad e ingreso monetario. / Objective: Evaluate the association between cancellation of the dental appointment and the confirmation method used in patients treated at a university health center of Lima, Peru. Materials and methods: 355 participants who accomplish the inclusion criteria were evaluated. Cancellation of the dental appointment, confirmation methods and reminders were evaluated using a self-report questionnaire. Also, to evaluate the variables the reason for the patient canceling his appointment and socioeconomic position, the 2017 National Household Survey was used. For statistical analysis, the Chi-square test and Fisher's exact test were used. Results: A high percentage of cancellation was detected with 83.10%, the most frequent reason for non-attendance being the lack of time with 32.39% and the most used confirmation method was the sending of SMS with 46.48%. Also, statistical differences were found between the cancellation of appointments according to the age of the patient. On the other hand, the study did not find statistically found differences between the cancellation and the confirmation methods. Conclusions: There is no association between the cancellation of the dental appointment with the confirmation methods used in patients treated at a University Health Center. However, cancellation of the dental appointment could be associated with age and monetary income; it is observed that the youngest and female patients are the ones that cancel more frequently. / Tesis

Made available in DSpace on 2015-12-03T18:32:53Z (GMT). No. of bitstreams: 1 Laura_Pereira_Robles.pdf: 3338550 bytes, checksum: 93cc44c209be340ddf2438de6985687d (MD5) Previous issue date: 2002-04-22 / This study presents a research on some aspects of Dental Health Maintenance Organizations (DHMOs) located in S??o Paulo's metropolitan area as well as their management attributions. These DHMOs act according to different dental group organizations: civil and corporate institutions, service management organization, self management system, co-operative system and dental insurance system. This research is composed of a collection of literary data, secondary data on the studied topic, as well as a field survey based on recorded interviews performed among highly regarded managers of DHMOs companies, according to a previously prepared script. The highlights are: the historical evolution of DHMOs, main features of those companies, profile of the interviewed managers, their opinion on which would be the negative and positive aspects of this kind of enterprise, regulatory agents of the entire process, management attributions and trends of this mode of health offering among the population. The focused management attributions were: Strategy, Marketing, Endomarketing, Human Resources, Logistics, Information Technology (IT), Finance and Operation Methods. IT is the field that has received the most amounts of investments by the DHMOs and Finance is the issue of highest concern among managers. The comparative analysis of the obtained data leads one to point out that even though the studied DHMO companies act in diverse society models, they appear to have similar management systems, what could be considered as a relevant interest on the professional aspect of management, in which field still there is much more to improve and innovate. This kind of organizations might be the link between population, who demands dental care as well as health maintenance and dental professionals, who are eager to work. This should represent the ability to fulfill the major part of the population needs, through shared actions between entrepreneurs and the benefactors, under government regulation, when appropriate management shall be the key towards success. This study advises that more investments in Human factor should be made, and also further studies on the subject of dental assistance management are recommended, in arder to deeply understand the issue. / O trabalho apresenta pesquisa de caracter??sticas das fun????es da gest??o de Operadoras de Planos Privados de Assist??ncia Odontol??gica (OPPAOs) que atuam sob os modelos de: Odontologia de Grupo (Sociedade Civil e Sociedade An??nima), Administradora, Autogest??o, Cooperativa Odontol??gica e Seguradora, no municipio de S??o Paulo. A pesquisa abrange dados bibliogr??ficos, dados secund??rios e pesquisa de com de entrevistas gravadas com gestores de OPPAOs, seguindo um roteiro pr??-estabelecido. Os principais enfoques abordados foram: evolu????o hist??rica das OPPAOs, caracter??sticas dessas empresas, perfil dos gestores, agentes reguladores, fun????es da gest??o, pontos positivos e negativos desse servi??o e tend??ncias dessa forma de oferecer aten????o ?? sa??de da popula????o. As fun????es de gest??o pesquisadas foram: Estrat??gia, Marketing, Endomarketing, Recursos Humanos, Log??stica, Tecnologia da Informa????o (TI), Finan??as e Opera????es. A an??lise comparativa dos dados obtidos de entrevistas gravadas com gestores de OPPAOs, leva a observar que, embora com diferentes modelos societ??rios, h?? semelhan??as, podendo-se considerar que existe interesse na profissionaliza????o da gest??o (em que h?? muito para adequar, aperfei??oar e inovar), sendo que a maior preocupa????o dos gestores ?? a fun????o financeira e o maior alvo de investimentos das OPPAOs ?? a TI. Essas empresas podem ser o elo entre a popula????o, que tem necessidade de tratamento odontol??gico, bem como a manuten????o da sa??de bucal e os profissionais, os quais anseiam por trabalho. Isso leva ?? possibilidade de atender grande parte da popula????o, em a????es compartilhadas com os empres??rios e benefici??rios, sob regula????o do governo, em que a gest??o adequada pode ser a chave do sucesso. Prop??e-se investimento no fator humano e recomenda-se estudos futuros, para o aprofundamento no assunto.

Made available in DSpace on 2015-12-04T11:45:35Z (GMT). No. of bitstreams: 1 Luciana_Aparecida_de_Oliveira.pdf: 548425 bytes, checksum: bdd92c3e82f0548c5b49eb1688cb8c73 (MD5) Previous issue date: 2005-07-18 / Prior studies disclosed that dentists have difficulty in dealing with finance and accounting, and it was possible to realize that there is a long distance between the professional technically capable and the professional that needs, besides technical knowledge, to add management skills to fit to the present labour market, which is highly competitive. Given that, the objective proposed in this study was to identify which financial and accounting matters are considered important by dentists. An exploratory research was performed, and its methodology combined field research, documental and bibliographical. A questionnaire was applied to the dentists, considering accounting and financial matters, and considering data collected in three institutions of higher dental education of S??o Paulo. The questionnaire is constituted by parts comprised of assertions regarding the three different views of the dentists for the financial and accounting contents. The first part comprises the importance given by the dentist to the referred contents, what he uses and how it should be put in practice. The second part discloses about the sample, or in other words, respondents profile. To evaluate the results, it was applied the descriptive statistics with tables of frequency. As a result, it was identified that the dentists recognize that financial and accounting matters are important for their professional performance and, although such matters are studied in some institutions, they declared, in majority, that they have not learned in graduation. Given that, this study may be a base for identifying accounting and financial deficiencies of the dentists, as well as be used to enhance their professional development, giving him the possibility of conducting his career in a better way. / Em estudos anteriores foi constatado que cirurgi??es-dentistas t??m dificuldades para lidar com contabilidade e finan??as, bem como se percebeu que h?? uma dist??ncia entre o profissional tecnicamente capaz e o profissional que necessita, al??m desse conhecimento t??cnico, agregar caracter??sticas de gestor para adequar-se ao mercado de trabalho atual, altamente competitivo. Assim sendo, o objetivo proposto neste estudo foi identificar quais conte??dos de contabilidade e finan??as s??o valorizados pelos cirurgi??es-dentistas na gest??o de sua atividade profissional. Para tanto, foi realizada uma pesquisa explorat??ria, cuja metodologia aplicada combinou pesquisa de campo, documental e bibliogr??fica. Foi aplicado um question??rio a cirurgi??es-dentistas, englobando conte??do de contabilidade e finan??as, com base nos dados levantados em programas de curso de tr??s faculdades de odontologia da Universidade de S??o Paulo. O question??rio constitui-se de blocos compostos por assertivas que dizem respeito a tr??s vis??es diferentes ligadas ?? percep????o dos conte??dos cont??beis e financeiros pelos cirurgi??es-dentistas. O primeiro bloco engloba a import??ncia atribu??da pelo profissional aos referidos conte??dos, o que ele usa e o que deveria ser praticado. O segundo bloco caracteriza a amostra, ou seja, o perfil dos respondentes. Para avaliar os resultados, foi aplicada a estat??stica descritiva com tabelas de freq????ncia. Como resultado, identificou-se que os cirurgi??es-dentistas reconheceram que os conte??dos de contabilidade e finan??as s??o relevantes para seu desempenho profissional e, embora se ensine esses conte??dos em algumas faculdades, declararam, em sua maioria, n??o t??-los aprendido na gradua????o. Assim sendo, este estudo pode ser um balizador na identifica????o das defici??ncias cont??beis e financeiras do cirurgi??o-dentista, bem como pode ser utilizado para aperfei??oar a forma????o desse profissional, possibilitando a ele melhor conduzir sua carreira.

Submitted by Fabio Sobreira Campos da Costa (fabio.sobreira@ufpe.br) on 2016-08-12T12:49:47Z No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) FLAVIO ALVES RIBEIRO - PPGGES - DISSERTAÇÃO - MESTRADO GESTÃO E ECONOMIA DA SAÚDE.pdf: 3810690 bytes, checksum: 80703fb82db66ee38c8f4d3f424f87c7 (MD5) / Made available in DSpace on 2016-08-12T12:49:47Z (GMT). No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) FLAVIO ALVES RIBEIRO - PPGGES - DISSERTAÇÃO - MESTRADO GESTÃO E ECONOMIA DA SAÚDE.pdf: 3810690 bytes, checksum: 80703fb82db66ee38c8f4d3f424f87c7 (MD5) Previous issue date: 2015-12-18 / Esta dissertação apresenta a gestão de custos como uma forma de possibilitar clínicas odontológicas a terem mais controle e poderem tomar decisões estratégicas. Um melhor desempenho determina a necessidade de conhecimento sobre custos. A fundamentação teórica sobre tipos custos serviu de base para apresentação de estudos anteriores em diversos mercados. Em seguida é apresentado um Modelo de Gestão de Custos usando o método de custeio variável no Centro Odontológico Dentes e Números. A metodologia utilizada foi um estudo de caso de uma empresa criada empiricamente. Foram definidos os custos e se calculou o valor de referência do procedimento Consulta Odontológica Inicial com uma duração de 60 minutos. A importância da segmentação dos custos fixos e variáveis permite uma melhor avaliação da gestão de custos da clínica. Evidenciou-se o custo fixo pró-labore como o de maior impacto no valor do procedimento. As análises da margem de contribuição e do ponto de equilíbrio econômico permitem a avaliação de cada procedimento. Uma comparação com 109 procedimentos de outras tabelas de serviços apresenta de forma clara a viabilidade ou não de determinado procedimento odontológico. O estudo reconheceu que o método de custeio variável permite ao gestor compreender seu modelo de negócio e atuar com melhor desempenho num mercado cada vez mais competitivo e globalizado. Os resultados obtidos demonstram ser de interesse para a gestão de custos e o pensamento estratégico em odontologia. / This thesis presents cost management as a way to enable dental clinics to increase control and make strategic decisions. A better performance determines requires knowledge about costs. Previous studies in several markets are presented based on the theoretical foundation of costs types. Later, the Cost Management Model is presented using the variable cost method in Teeth and Numbers Dental Center. The methodology used was a case study of a company established empirically. The costs have been defined and the reference value for a 60-minute Initial Dental Consult procedure is calculated. The importance of targeting the fixed and variable costs separately enables a better evaluation of the clinical cost management. The fixed cost management fees showed up as the one with most impact on the value of the procedure. The contribution margin and the economic break-even point analyzes permit evaluation of each procedure individually. A comparison with 109 procedures from other lists clearly shows the feasibility or not of a given dental procedure. The study acknowledged that the variable costing method allows the manager to understand your business model and act with the best performance in an increasingly competitive and globalized market. The results prove to be of interest to cost management and strategic thinking in dentistry.