Main Article Content
Objective: To carry out a cost-benefit analysis of one of the most frequently performed emergency procedures in dentistry, namely restorations, using the protocol for COVID-19, and to propose a fee for the procedure. Materials and methods: The costs of restorations performed in a private dental center with characteristics 1.3 according to the Mount and Hume classification were analyzed, recording the direct and indirect costs, as well as the time related to the procedure. Results: The results show a cost-benefit ratio of 1.00/1.51. The direct cost amounts to $ 10.29 ± 0.82, the average time used is 45 minutes and the indirect cost equals $ 832.02, being the total cost of a 1.3 lesion resin $ 6.52. The fee for resin in a 1.3 carious lesion is proposed to be $25.14. Conclusions: The cost-benefit ratio is positive in the case study, since taking into account the new COVID-19 protocols that require the use of elements that were not commonly used before and the increase in direct and indirect costs, profitability can be achieved in the dentist's consulting room.