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Simple cost analysis of a rural dental training facility in A ustralia
Author(s) -
Lalloo Ratilal,
Massey Ward
Publication year - 2013
Publication title -
australian journal of rural health
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.48
H-Index - 49
eISSN - 1440-1584
pISSN - 1038-5282
DOI - 10.1111/ajr.12027
Subject(s) - salary , incentive , audit , business , cost–benefit analysis , medicine , medical education , accounting , economics , political science , law , market economy , microeconomics
Student clinical placements away from the university dental school clinics are an integral component of dental training programs. In 2009, the S chool of D entistry and O ral H ealth, G riffith U niversity, commenced a clinical placement in a remote rural community in A ustralia. This paper presents a simple cost analysis of the project from mid‐2008 to mid‐2011. Methods All expenditures of the project are audited by the F inancial and P lanning S ervices unit of the university. The budget was divided into capital and operational costs, and the latter were further subdivided into salary and non‐salary costs, and these were further analysed for the various types of expenditures incurred. The value of the treatments provided and income generated is also presented. Results Remote rural placements have additional (to the usual university dental clinic) costs in terms of salary incentives, travel, accommodation and subsistence support. However, the benefits of the placement to both the students and the local community might outweigh the additional costs of the placement. Conclusions and implications Because of high costs of rural student clinical placements, the financial support of partners, including the local S hire C ouncil, state/territory and C ommonwealth governments, is crucial in the establishment and ongoing sustainability of rural dental student clinical placements.