Dental laboratories are generally used for educational and research purposes. Activities in these laboratories require various tools and materials, for which unit costs need to be calculated.
The Faculty of Dentistry at Universitas Gadjah Mada (UGM) is closely linked with its laboratory facilities. Aware of the importance of unit cost calculations, FKG UGM held a workshop on unit cost preparation for the Integrated Research Laboratory and the Preclinical & Skills Lab on 7 August 2024.
In his opening remarks, the Dean of FKG UGM, Prof. drg. Suryono, emphasized the importance of unit cost calculations in determining appropriate service fees. “By knowing the production costs in detail, we can set prices that are both competitive and profitable,” said Prof. Suryono.
Echoing the Dean's sentiments, the Workshop Chairperson, [name of the chairperson], stated that the laboratories at FKG UGM play a strategic role, not only for educational and research activities but also for community service. “Therefore, it is important for us to manage the laboratories effectively and efficiently,” he added.
The workshop, attended by laboratory staff and financial personnel, delved into the concept of unit cost and their application in the context of dental laboratories. The speaker, Yos Hendra, S.E., M.M., M.Ec.Dev, Ak, an expert in accounting and financial management, explained that unit cost is the expense incurred to produce one unit of product or service.
“By calculating unit costwe can identify previously undetected expenses, often referred to as hidden costs,” Yos explained. This information is very useful for making better business decisions, such as setting selling prices, optimizing resource use, and improving profitability.
During the practical session, participants collaboratively prepared and refined unit cost calculations for the Preclinical Laboratory and Integrated Research Laboratory. It is hoped that this workshop will enable laboratory managers to determine cost units that benefit all parties involved.
Author: Haqi | Editor: Fajar Budi H.
Foto: Fajar Budi H.
