Economic Resilience of Dental Practices in the Covid-19 Pandemic: Analysis of the T/E (Turnover/Employee) Indicator.

The present study analyzes the impact of the Covid-19 pandemic on the financial performance of dental practices in Bucharest, using the key financial indicator T/E (turnover/employees), which is defined as the ratio between turnover and the number of employees. Financial data were obtained from the Ministry of Finance of Romania for the period 2019.2021 and the dental practices were grouped into two categories: T/E < 100,000 RON per employee and T/E ≥ 100,000 RON per employee in 2019. The results show a significant decrease in some financial indicators such as turnover, revenues and the number of employees in 2020, followed by a strong rebound in 2021. Dental practices with a higher T/E before the pandemic proved to be more resilient, experiencing greater financial growth post-pandemic. The analysis emphasizes the importance of optimal organization of human and financial resources during crises. The T/E parameter has proven useful in assessing economic efficiency, allowing for objective comparisons between dental practices. These results provide new insights for dental professionals, emphasizing the lessons learned from both the past and the present to enhance economic resilience in future crises.