A proposed new system for valuing dental procedures. The relative time-cost unit

The relative time cost unit (RTCU) is a proposed new system for valuing dental procedures that provides an alternative to traditional relative value units in fee-setting and reimbursement allowances. It incorporates personnel costs, task mixes, and task times into relative weights for dental procedures. The frequently performed procedure, "2-surface amalgam restoration," is used to illustrate how the RTCU values are derived from hospital task analysis data. The RTCU, as a data-based construct, holds appeal for restructuring fee schedules and has been used for almost a decade by insurance companies to value dental services, construct fee schedules, and evaluate reimbursement to providers.