Introduction:Pedro Planas was the first one who found out that the function of chewing is directly related to the development of the chewing system. If the simuli caused by chewing are pathological, consequently the development of jaw will also be pathological. In cases where pathological stimuli need to be changed to physiologicalones, the neuro-occlusal rehabilitation in recommended. Neuro-occlusal rehabilitation is part ofe dental medicine, which studies disease causes (etiology) and genetics of functional and morphological changes of dental system. NOR is practiced in very young patients, if the patients are older, the Planas dental appliance is used for treatment. Purpose: We presented the manufacturing process of the Planas dental appliance and its characcteristics. We calculated own price of this appliance and compared it with the norms which apply today. With this we want to show how the Planas dental appliance is made and what costs are incurred in the process of making it. Methods: The method of work in the preparation of the diploma is descriptive. We reviewed the literature, books and aritcles in the field of maxillofacial and dental orthopedics, whic we searched for with the help of the interfaces Google Schoolar and dLib.si (Digital Library of Slovenia). The used literature is in English and Slovenian language. The dental appliance was manufactured on the basis of professional literature (by P. Planas) and under professional supervision in a dental laboratory. Based on the incurred costs we calculated the own price of the Planas dental appliance and we compared it with the valid norms. Results: We described the process of making the Planas dental appliance and the process of calculating the own price. We took into account labor costs, material costs, small inventory, the cost of depreciation of working capital, the costs of services of others and the calculation of energy consumption. We compared the obtained own price of the Planas dental appliance with the norms. Discussion and conclusion: When calculating the own price of Planas dental appliance we took into account various cost carriers. In the end the the own price we calculated was lower compared to Twin Block dental appliance, but time of manufacturing Planas dental appliance was also shorter.