I was recently asked the following question: how do we work out the operating costs per surgery per day? My answer The calculation is:
assume the practice is open and staffed but there are no fee-earners and no patients
costs DO NOT include lab and materials or associate/hygiene wages because no patients turned up
but costs are everything else needed to run the building, including staff wages
Calculate that figure and divide by number of full-time dental surgery days per annum.