Design of a tool to integrate the costs of dental treatments. Case study: dental station clinic

Every company must adopt a plan focused on creating a unique and valuable strategic position in the business realm. This competitive position should generate dissonance with other companies in the same sector. Dental services require strategies to ensure their quality and profitability. Cost integration is a key method to achieve both objectives. This research explores the potential of cost integration to achieve the pricing objective at Dental Station Clinic. An efficient methodology allows for informed decisions about pricing, production, marketing, and other areas, contributing to improved profitability by identifying areas of efficiency and cost reduction. Furthermore, it strengthens competitiveness in the market by enabling the offering of competitive prices and highquality products or services. The study uses a descriptive methodology to design the tool that will integrate costs for dental treatments, which will enhance profitability. The results obtained will help identify incurred costs and assign selling prices to dental treatments.