Abstract

Tertiary care dental treatment falls under the service industry. Activities across departments trace costs as there is a scarcity of literature pertaining to inventory analysis. So, the present study was conducted to undertake an ABC-VED coupling matrix analysis of dental consumables at stores being held by a tertiary care teaching hospital in Visakhapatnam, Andhra Pradesh to improve the management and control of inventory of stores. Materials and Methods: An observational study was conducted from June-September 2023 during which secondary data for the financial year 2022-2023 regarding dental consumables was collected from the store’s department. For ABC, VED analysis, and ABC-VED matrix the information regarding the total cost and consumption of materials will be taken from the stores. Data regarding dental consumables and expanded materials are included in the study whereas societal and patient individual costs and financial information of the human resources department are excluded from the study. The data is entered into Microsoft Excel. Results: A total of 220 dental consumables out of which, approximately 29 (13.2%) accounted for 70% of annual expenditure and were classed as A. 54(24.5%) of the materials consumed 20% of the budget classed as B and 137 (62.3%) classed as C. In VED analysis 103 (46.8%) of the consumables as Vital, 77 (35%) as essential, and 40 (18.2%) as Desirable. In the ABC-VED matrix obtained for each category is Category I it is 47.7%, for Category II it is 36.8%, and for Category III it is 15.5%. Conclusion: It is concluded that the use of inventory control techniques should be increased and made a normal practice in the current healthcare facility.