牙科门诊工作量用操作条件单位计算，例如以治疗一个中度龋齿的平均操作时间为一个条件单位；根据工作量（条件单位总数）进行牙科门诊的经济核算，设总支出金额为100％，每项支出的比例为：①工作人员工资占历％，②药品及材料费占10O％；③办公费占8％，④附加工资占7％；⑤ The dental outpatient workload is calculated using the operating condition unit, for example, the average operating time for treating a moderate molar tooth is a conditional unit; the economic accounting for the dental outpatient clinic is performed according to the workload (the total number of conditional units), and the total expenditure amount is set to 100%. The proportion of expenditures for the project is: 1% of staff salaries, 2% of drugs and materials, 3% of office expenses, and 4% of additional wages; 5