Dental Practice: Controlling Operating Costs to Optimize Profitability

Dental Practice: Controlling Operating Costs to Optimize Profitability

Opening and running a dental practice requires strict management of both fixed and variable expenses. A precise understanding of expenditure categories helps anticipate financial needs, assess the business’s profitability, and ensure the long-term sustainability of the practice—especially in a context of constantly evolving practices and regulations.

Here is a comprehensive overview of the main operating costs to anticipate for any dental practice, whether it’s a solo practice or part of a group (SCM).

1. Staffing Costs and Social Obligations

Salaries: dental assistants, receptionists, hygiene staff… These represent a significant portion of the budget.

Social charges: employer and employee contributions, in addition to gross salary.

URSSAF: mandatory contributions covering health, retirement, family benefits, etc.

CARCDSF: contributions to the retirement fund for dental surgeons and midwives.

2. Fiscal and Parafiscal Obligations

VAT: although medical procedures are exempt, VAT may apply to product sales or specific services.

Other taxes: CFE (business property tax), CVAE, apprenticeship tax, etc.

Property tax: for practices that own their premises.

Condominium fees: if the practice is located in a shared building.

3. Costs Related to Premises Operation

Mortgage repayments: monthly payments on loans taken to purchase the premises.

Rent and charges: in the case of leasing, contractual rent increases should be anticipated.

Heating, electricity, water: utility costs based on the size of the practice.

Maintenance and repairs: equipment servicing, managing breakdowns, etc.

Cleaning: essential to meet hygiene and regulatory standards.

Professional insurance: civil liability, multi-risk coverage, MACSF or equivalent for implantology.

4. Daily Operations and Equipment

Office supplies: administrative consumables, paper, ink cartridges…

Dental consumables: gloves, masks, drapes, single-use surgical kits, etc.

Equipment rental: technical devices leased long-term or temporarily.

Vehicle and travel expenses: if the practitioner travels for training, conferences, or home visits.

Reception expenses: welcoming patients, magazines, beverages, signage.

Legal and litigation fees: legal costs in case of disputes.

Professional memberships: joining professional unions or the Dental Council.

5. Professional Development and Support

Continuing education: mandatory every three years (DPC) for dentists, as well as technical upskilling (implantology, CAD/CAM, etc.).

Accountant: essential for managing accounting, taxes, and optimizing practice operations.

Conclusion: Anticipation for Better Management

Managing operating costs should be considered from the very beginning of the practice’s creation and reviewed annually. Analytical accounting helps differentiate between fixed and variable costs and identify areas for optimization. This becomes a key performance lever for the practitioner.