INTRODUCTION: Composite resins are materials commonly used in direct posterior dental restorations. The cost of the materials is part of the calculation of the value of dental fees. OBJECTIVE: The aim of this study was to determine and to assess the total value of the materials used in composite resin direct posterior dental restorations. MATERIAL AND METHOD: The calculation of costs was based on the method of variable costing system. The repetitions were obtained from classes I and II cavities in artificial premolars and molars teeth. A list of the materials was obtained by a panel of experts and based on the excellence standards established in the literature for dental team treatment. The values of the materials were obtained from an average of the values founded in the supplier market. The repetitions were obtained from Classes I and II cavities in pre-manufactured premolars and molars. The materials were quantified for each type of preparation. The resins used were weighed on a precision balance after their insertion in each type of preparation. The data were assessed by descriptive statistics and by Mann-Whitney and Kruskal-Wallis tests. RESULT: The cost found for restoration of Class I was R$17.56 and for Class II was R$17.73. There was no statistically significant difference in cost between the types of cavities and teeth, and the average of total materials was R$17.65. CONCLUSION: These values might be used in the calculation of the final value of the restorative procedure, aiding in the management of public or private dental care services.
Dentistry; costs and cost analysis; dental materials; composite resins