Basically, all modalities of diagnostic radiology require phantoms suitable for dosimetric evaluations. New technologies frequently arise unaccompanied of tools for dosimetric evaluations and quality control. In this study, a low-cost phantom and a consequent proposed methodology for dosimetric evaluations in cone beam computed tomography (CBCT) were presented. The developed phantom has typical dimensions of the human face, was built in polymethyl methacrylate and filled with water. Three devices with different technological concepts were evaluated and a proposed index, kerma index-height product (PKIH), was defined as an option to the use of air kerma-area product. The results of this study show relatively uniform kerma profiles for scanners with field of views (FOVs) of large diameters and non-uniform for FOVs of small diameters. With regard to the values obtained for the kerma indexes, much higher values were found for the equipment FOVs with small diameter compared with the values of the two other equipment that have larger diameters. The results indicate that (1) there is a need for special phantoms for use in CBCT, (2) the use of P(KA) in the evaluation of protocols on different equipment can lead to false interpretations and (3) the new index is a suitable alternative for the use of P(KA) in CBCT.