Dental practice income and expenses according to treatment types were compared in order to obtain information for cost accounting of dental treatments and to establish successful management methods for dental treatments in order to improve the balance of dental clinics. The results of our study are as follows:(1)For class I restoration for molars, the balance of inlay restoration was higher than that of CR filling, while the balance per minute for CR filling was higher than that for inlay restoration. Inlay restoration would be more profitable for dental clinics with a relatively small number of patients, whereas for clinics with many patients, composite resin filling would be more profitable to increase income.(2)There is a need for a system to increase the number of patients receiving regular dental check-ups.(3)It is important to train dental hygienists to perform regular dental check-ups.(4)There is a need to reconsider the present medical fee points for oral hygiene instruction and root canal treatment because their balance per minute is quite low.(5)It is important to establish a system to increase the number of patients who choose non-insured treatment for crown restorations in order to increase the management balance of dental clinics in Japan. © 2009 Japanese Association for Dental Science.