Dentist Budget CBHPO

Dental budget using the CFO reference table

When Brazilian dentists put a price on treatment, they lean on the reference table from the CFO (Conselho Federal de Odontologia), which plays the same role in dentistry that the CBHPM plays in medicine. Every procedure code comes with a CH (Coeficiente de Honorário) score. To get the budget you add up total = Σ (CH × unit value) over every procedure on the plan, where the unit value is set by region and by the agreement in place.

Any treatment plan has to follow ANVISA RDC nº 222/2018 on biosafety and waste handling, plus CFO Resolução nº 118/2012, which lays out the dental code of ethics. The specialties the CFO recognises — orthodontics, endodontics, periodontics, implantology, oral surgery, dentistry for special needs and the rest — each carry their own CH multipliers. The big dental insurers here are OdontoPrev, Amil Dental, Uniodonto and Bradesco Dental, and they hammer out their own credentialed-dentist tables that usually land below the CFO reference.

Applications

Use it to draw up clinical plans and quote patients, to work out credentialing terms with dental insurers, or to price implants, orthodontics and aesthetic work. It also helps when you want to check your fees against regional CRO tables, issue receipts for IR tax deductions, or break a long treatment into sessions with payment spread out.

FAQ

Is the CFO table mandatory? No, it's only a reference. Dentists set their own fees, though charging well below the table — what's called aviltamento, or fee dumping — is something the CFO frowns on and can flag under its ethics review.

How are dental specialties priced differently? Specialised work like implants, orthodontics and endodontics carries higher CH coefficients, which reflects the extra training behind it and the longer chair time. Everyday clinic procedures such as restorations and cleanings sit at the lower end.

What biosafety rules apply? ANVISA RDC nº 222/2018 covers healthcare waste, and the CFO expects sterilisation protocols, autoclave logs and fresh protective equipment for every procedure. That biosafety overhead doesn't disappear; it gets folded into the budget.