Spend on technical maintenance and repairs. Budget expenditures for technical maintenance and repairs of equipment Expenditures for maintenance and repairs

If the car has been involved in an accident, then it is inevitable to spend money on its repairs, and it is necessary to figure out how to correctly display the expenses for repairs and promptly write off the car from the balance sheet, so that the supercharger does not fall due to the tax inspection, Even expenses for repairs may be reimbursed by the insurance company. If the accident is caused by the driver, then compensation for the renewal of the car can be deducted from the CASCO agreement. If another participant in the accident is at fault, then the insurance company at fault may pay a premium under the OSACV agreement. The insurance company needs to submit an application to clear the excess between the insurance amount and add documents confirming the fact of the accident and the extent of the damage: the insurance company can look at the damage to the car and organize it independently expertise.

The amount of insurance premium is shown as follows:

Dt 76/1 “Rozrakhunki from the main and special insurance” Kt 91/1 “Other income” - insurance coverage is covered;

Dp 51 “Rozrahunki rakhunki” Kt 76/1 “Rozrakhunki from the main and special insurance” - removed from the insurance company.

When it is impossible to spend the amount sufficient to cover all expenses, the accounting department writes off the amount as other expenses (Dt 91/2 “Other expenses”).

In the tax department, expenses for car repairs are included in the warehouse for sales expenses; they can be used to change the income tax (clause 6, paragraph 2, article 265 of the Tax Code of the Russian Federation).

If the organization’s worker is identified as being at fault for the accident, then the organization itself is responsible for compensating the injured parties. If the insured car is not purchased by an insurance company, but if there is no insurance, then the organization itself will have to pay:

Dp 99 “Profits and earnings” Kt 76/2 “Claims for claims” - compensated by the injured party;

Dt 76/2 "Rozrahunki for claims" Kt 51 "Rozrahunkov's rakhunki" - a charge has been issued to the victim.

The organization may be subject to legal action if the criminal defense is found to have been released. For a salary contract that is based on an employment contract, you can incur a sum of direct harm (Article 238 of the Labor Code of the Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation)).

If the amount of damages exceeds the average monthly salary of a worker, a decision on severance can be made by the court (Article 248 of the Labor Code of the Russian Federation), and no more can be deducted from the worker’s salary 20% of the amount due before payment.

The organization may incur, in addition to direct harm, the loss of benefit, from a contract that is based on a civil law agreement.

The amount allocated to the accounting department is represented as follows:

Dt 73/2 “Rozrakhunki for the production of material products” Kt 10 “Materials”, 20 “Basic production”, 23 “Additional production” - write-off expenses for car repairs;

Dt 73/2 “Rozrakhunkki from the collection of material surpluses” Kt 91/1 “Other income” - the tax liability of the worker for the collection of cash surpluses is insured;

Dt 70 "Remunerations for personnel with payment of benefits" Kt 73/2 "Rescheduling for the release of material surpluses" - the sum was lost from the salary. .

Repairs and maintenance of the vehicle can be carried out by the organization itself (in the state manner) or in a contractual manner.

Car repairs must be carried out according to plan, which is further broken down on the basis of the technical characteristics of the car, its operation and other reasons.

Repair is a complex of operations (operations) from the removal of types (malfunctions) and the renewal of the full functionality of transport devices (unit, unit, system) within the operational characteristics established by the manufacturer. This includes sorting and warehousing, metalworking, mechanical, medical, welding, pharmaceutical and other robots. Based on the importance, nature and service of the completed repairs, repairs are divided into continuous, medium and capital.

Major repairs to eliminate malfunctions of transport devices, units and units, equipment, renewal of their resource (no less than 80%). Overhaul is carried out at specialized repair facilities with a thorough examination of the repair object, including defect detection, updating or replacement of warehouse parts, assembly, adjustment, testing.

Medium repairs are allowed as a result of failures in the operation of transport vehicles for important road workers. The average repair involves the replacement of the engine, which involves a major overhaul, diagnosing the technical state of the vehicle and immediately identifying malfunctions of the units through the replacement or repair of parts, fabrication of the body and other robots that will ensure your safety. renewal of every car. Major repairs need to be carried out no more than once per river.

There are no limits set for routine repairs of timekeeping equipment. This is carried out to eliminate the types and malfunctions that have occurred, as well as to prevent the appearances and malfunctions, the work will be carried out by updating or replacing in the transport service the main parts, assemblies or units that have reached the maximum permissible limit.

Any repairs should be made in order to improve the transport capabilities of the workers. In this case, neither complete, nor intermediate, nor major repairs will not improve the technical characteristics of the car, will not change its purpose, and will not add new features to the repaired vehicles. Spending on repairs will not change the primary quality of motor transport services.

The accounting department has expenses for the repair of motor vehicles and expenses for basic types of activities, and regulatory documents that regulate the procedure for the accounting of vehicles, allow organizations to choose one of three possible options for the area. contribution for the repair of basic facilities:

• 1) the amount of actual expenditures for repairs can be regularly deposited in the warehouse of actual expenditures for the period in which the destruction was made;
• 2) the organization can create a reserve for repairs of basic facilities;
• 3) the amount of expenditures for repairs can be determined from the stagnation of expenditures for future periods.

The organized vibrati is guilty of the Buscles of the Oblika Okhokiye Oblikov Oblik Vitrat for the repair of the vehicles of Vidniye of the Svylenosti, the structures of the Kilkosti Motor-Rifle, the periodic repair was carried out. The choice of method of investment for repairs must be recorded in the regional policy.

Expenditures for vehicle repairs are shown in the form of primary documents that document the purchase of spare parts and other materials, payment terms, payments to postal workers for repair work, etc. and spend it. To provide detailed information about repairs (using wastage control), data about their implementation is displayed in the inventory card in the form of main features (form No. OS-6).

When performing in-line repairs, the following emerges:

attire of Vikonanny repair work (under the hour Vikonanny works in the Gospodar's way);

Koshtoris for carrying out repair work;

agreement, rakhunok vykonannya repair robots;

the act of wicker work from the designated transfer of wicker work and wicker materials.

For the need to carry out medium or major repairs, in addition to overinsurance, the following documents are required:

order for the carpenter to carry out repairs;

defective record of detection of malfunctions and act of detection of installation defects (form No. OS-16 (Approved by the Resolution of the State Statistics Committee of Russia dated January 21, 2003 No. 7));

act on the acceptance and delivery of repaired, reconstructed, modernized main facilities (form No. OS-3 (Approved by the Resolution of the State Statistics Committee of Russia dated January 21, 2003 No. 7)).

Spare parts that are purchased by the organization for the repair of vehicles are placed in section 10/5 “Spare parts”.

If a car that requires repairs or has been damaged in an accident, it is necessary to replace the body, chassis, engine, including numbered spare parts, and insure the following:

numbered spare parts may be displayed in the accounting department at the vehicle warehouse regardless of their availability;

Since the card of the main person does not indicate the quality of the license plates of the original vehicle, then when replacing them after the end of their service life, it is necessary to obtain an expert opinion about their market quality This is necessary for the correct representation of the accounting department and compliance with the process of replacing worn-out license plates;

When an expert is selected in the form, records are made from the number of license plates from one-day acceptance to the appearance of newly installed new license plates.

The standard cost indicator for all types of repairs, diagnostics and technical maintenance of machines is calculated using the formula:

Nd - the actual vehicle varnish, rub., which is calculated in the order given in clause 4.1.1;

Nr - the norm of river costs for repairs and technical maintenance in all types of machines* of a certain type and size group is calculated using the formula:

* In the next page: repairs and technical maintenance.

(9)

The amount of average costs for repairs (R) and technical maintenance (MOT) of machines of a given standard-size group, type or type of machine, rub./rik, which includes:

Spend on the acquisition of spare parts and replacement units with regulation and costs on their delivery to the customer, including vandalizing robots, packaging, packaging, etc. It is recommended that these expenditures be taken into account in accordance with the norms for the expenditure of spare parts for products of the Ministry of Buddormash of the USSR, approved in 1987-1988. In their absence, additional expenses are established according to the actual data. The norms for spending spare parts for the main range of commercial vehicles are established in Appendix 5;

Availability of repair materials with arranging costs for their delivery to the resident;

Payment for repair work. In this case, the complexity of the traces is consistent with the Recommendations on the organization of technical maintenance and repair of industrial machines, developed by the Institute of Central Scientific and Technical Technologies, and developed by the Derzhbud of Russia in 1993. ;

Expenses for the operation of repair bases include some direct expenses, including depreciation and operation of technological repair facilities, incl. refurbishment repair tools;

invoices related to the organization, maintenance and repair of machines according to an individual standard;

Income on the basis of individual norms for certain parties;

The sum of the average value of vehicles of a given model (brand), type and size group, type or type in the average country, spent on repairs and technical maintenance of which are insured by the number officer of the formula (9), rub. Indicators of the daily value of machines are taken into account in the accounting reporting of subdivisions of mechanical engineering;

In times of difficulty in determining regional and Galuzian norms of river costs for repairs and technical maintenance of cheese production machines, it is recommended to take the indicators (Nr) according to Table 1.

The data indicated may be of a preliminary nature and is to be verified based on the actual average data from the departments of mechanical engineering.

Recommended norms of expenditures for repairs and technical maintenance of machines

(In hundreds of cars until the latest availability of cars)

(Changed edition, Amendment 2001)

Table 1

Calculation of the standard cost of expenses for repairs and technical maintenance for imported cars (Рі) ​​is carried out according to the formula:

(10)

Variety of a set of spare parts and replacement units, as well as those manufactured (renewed) by operating organizations, rub. The indicator () in the currency equivalent is accepted for contracts for cars of a given standard-size group, with the allocation of costs for the initial delivery of cars to the farmer, with the settlement of insurance payments for the delivery of cars to the farmer, import Mita ta varosti mitnyh procedures. The conversion of these vitrates to the carbon vance equivalent is based on the rate established on the date of introduction of the cost price;

The coefficient is the insurance payment for repair workers, the cost of repair materials, depreciation and expenses for the operation of repair bases, depreciation and operation of technological repair equipment, as well as overhead and spend and profit from repair bases. The indicator (Kr) is established according to the data of industrial units that operate imported machines of this type, type, size group, model (brand);

Tk - supply hour for a set of spare parts and replacement units supplied by contracts for the addition of machines of a given standard size group, machine hours.

Since contracts for the addition of machines of a given standard size group, the purchase of spare parts and replacement units are not transferred, to determine the standard indicator of costs for repairs and technical maintenance of imported standard vehicles, actual data for these costs are determined. Products of budmechanization. For the presence of such data, follow the following formula:

(11)

Usi - an indicator of new products for imported cars, rub.;

Nr - the normal rate of expenditure for repairs and technical maintenance of machines, which is included in the table. 1, percent/rik;

How is the coefficient of adjustment of the river norms of expenditures for repairs and technical maintenance of the machine, which corresponds to the clear increase in imported machines. The correction coefficient is accepted in the interval 0.50.7.

The rate of expenditures for repairs and technical maintenance of imported cars (tvr Nr x Kk), adopted when the cost rate was developed in formula (11), is then confirmed or adjusted to the actual expenditures of mechanical engineering departments for this article;

T – river mode of robotic machines, machine-h/r.

Expenses related to accounts TO-1 and TO-2 include wages for workers, expenses for oils and cleaning materials, as well as for those other parts, replacement of which was carried out during technical service (candles soldering, lamps, bolts, nuts , washers, cotter pins, etc.). With proper organization of expenditures for TO-1 and TO-2, all expenditures must be applied to a specific car and a specific type of service.

Sometimes you spend on all types of insurance services at once, and spend on TR most often goes to them. As a result, it is impossible to assess the competencies of a technical service unit and conduct a cost analysis.

In the ATO, where the amount of costs per type of service is carried out, the analysis is based on the amount of costs per type of service and per 1000 km. The methodology for analyzing vitrates for TO-1 and TO-2 is, however, different. Let's look at it from the butt pointed at the table. 7.3.

Yak is obvious from the table. 7.3 The total amount of sales and expenses increased by 8.8%, and the total mileage of vehicles decreased by 0.4%. These data indicate that the cost per 1000 km increased by 9.6%, but the structure of the mileage of car models has not changed. Deductible rates per 1000 km are established for all types of servicing and complete repairs of car models.

Output data for the analysis of costs for TO-2

Note. The temples have the following specific values ​​of the indicators.

It is important to note that the total amount spent and the average amount spent on ATO for technical maintenance and repairs per 1000 km mileage is based on the structure of the vehicle fleet, the average mileage and the production coefficient of vehicles. female models. This can be seen from the formula for calculating the expenses for technical maintenance and continuous repairs of industrial and technical equipment:

de LcyT- Average mileage, km; h, - the norm of expenses for technical maintenance and continuous repairs per 1000 km, crb.; P- Number of analyzed models of the dry warehouse.

It is important to say that before the development of news about the over-vitrapation of costs for TO-2 by 8.8%, it may appear in advance. It is necessary to first calculate the analytical amount of costs, rubles, since the ATO has little right to spend for the actual mileage according to the current standards:

The structure according to the formula (7.1) allows you to make changes that occur during the run on a leather car model, then. change the structure of the legal run.

Analytical expenses for TO-2 amount to 131,507.2 rubles. Now it is possible to confirm that the effective perevitrat is more expensive 143,168.2 - 131,507.2 = 11,661.0 rubles, or 8.9%, for the reason that all operations, obligatory for this type of service, were converted again Istyu.

The increased cost and cost per 1,000 km run was determined by additional inclusion of the cost per statistic on the TR. b. acknowledgments for the minds that all operations involved in this type of service were carried out. Spravzhni expenses became 16.0 krb.

The analysis of wastage may be related to the results of the analysis of the established routine maintenance work and in-line repairs. This allows you to clarify the amount of expenses for ongoing repairs of vehicles that are incorrectly insured against expenses for technical maintenance. Sometimes there is a hardening of the milk, so that on the skin of TO-2, the difference between technical and planned technical maintenance increases. According to the data of our butt (div. Table 7.3), this value becomes 159.4 - 140.5 = 18.9 rubles, which is only true in that case, since all operations of TO-2 are transferred to the Regulations on technical maintenance and repair of dry goods warehouse, Wikonan.

In practice, this rarely happens, but the costs for ongoing repairs will be greater. Incorrect inclusion of expenses for in-line repairs before expenses for maintenance may also result in reduced productivity. Therefore, with a detailed, detailed analysis, it is necessary to ensure the cooperation of the TO with the results of immediate precautions and thus specify and clarify the portion of the costs for the TR, insured against the costs of the TO. In addition, it should be noted that expenditures subject to the requirements for vehicle maintenance are not only necessary, but also inevitable. Technical activities are responsible for ensuring reliable, uninterrupted operation of the car with minimal investment in their implementation. In this case, you can achieve a smooth solution by saving the costs of vehicle maintenance by means of an unprimed increase in the frequency of injections, a sufficient reduction in their costs and a reduction in the cost And the work is disgraceful and unacceptable.

Enter

The skin product has a foldable economical structure, and the obligatory mental activity of its effective activity is the obligatory presence of MTP and vehicle fleet. As a rule, this warehouse includes: stationary machines with individual or group drive of working parts; transport vehicles. In the process of operation, wear and tear of machines and mechanisms occurs, because Operation is often required in folding climate control units due to their maximum requirements. This leads to downtime of equipment under an hour of intensive recovery. The basis of the economical development of MTP is the updating of the rules of technical operation, timely updating of the fleet, ensuring expanded development on a new technical basis, as well as timely diagnostics and organization of technical nightly maintenance of equipment and operation. Viconnya Tsich Wimog is not poor without a competent venerable-technical personnel, Yaki Volodi with knowledge about the Construction Machine, Methods of the Method of Repair, but without the collapse of the motherly-technical base. One of the most important tasks in the field of operation of the MTP fleet is the thorough organization of technical maintenance and continuous repair of machines in order to increase their efficiency and at the same time reduce operating costs. The relevance of the assigned task is confirmed by the fact that technical maintenance spends many times more money than their production, because the process of developing orientations for conveyor production of new models. The main focus of the normal level of efficiency of the MTP is the timely implementation of technical maintenance and repairs.

The main benefits for maintenance and repair of MTP are established by GOST 20793-2009, which came into effect on May 1, 2011. This standard is extended to all self-propelled chassis of the vehicle (hereinafter - vehicles) that are in operation. The standard establishes the types, frequency, as well as the main requirements for technical maintenance of tractors and machines in enterprises and organizations and mandatory maintenance, as well as products and work (services).

Here is the method of my coursework:

follow the theory of organization of technical equipment and costs for its implementation;

plan to spend on various types of maintenance of vehicles and modern technology, in accordance with the plan - business schedule and establish ways of efficient technology development.

maintenance repair compliance labor complexity

I. Theoretical part

1.1 Understanding the purpose of maintenance

No matter how thoroughly the process of generation is entered into, when it is corrected, shortcomings are revealed that need to be corrected. We are not talking about the laundry stored in the car, but about the regular additional work.

The practical goal is to minimize the amount of machine downtime due to technical reasons (Tn), maximize the hours of work (Tr) and, ultimately, the technical readiness coefficient (Kt.g.), which means follow the formula:

For this purpose, the system of technical maintenance and machine repair has been transferred (Table No. 1).

Technical maintenance is the main line of the front entry system, which is included in the support of machines in the production plant. Include a set of operations that prevent premature wear and tear of machines and ensure their uninterrupted operation throughout the entire repair period. The productivity of machines and the amount of money spent on their operation and repairs are largely dependent on timely and accurate maintenance.

Table 1. Technical maintenance and repair

1.2 View maintenance and its frequency

Technical maintenance of the car includes daily, No. 1 and No. 2.

It is usually carried out once per day, No. 1 and No. 2 – after a certain mileage of km, installed for each brand of the car according to the specifics of its vehicle (TO No. 1 – 1000 – 1500 km. and TO No. 2 – 400 – 6000 km.). For cars, complete and major repairs are carried out, which are carried out carefully in their technical plant. The planned mileage of new cars before major repairs is 90 – 105 thousand km.

A great effect comes from thorough planning, control and monitoring of the progress of all types of technical maintenance and repair of machines. In connection with this, the government, the brigade has special respect for the proper and correct schedule of technical maintenance of tractors, combines and other agricultural machines, the work and the vitrat of the fire, at the same time accurately record all types of documents.

The plan shows the schedule of technical maintenance and repair of machines: selection from the remaining major or major repairs until the beginning of the planned period, work for the current period, calendar lines for carrying out technical maintenance and repair of machines, installations from scratch huvannyam periodicity of their vikonannya.

The schedule allows you to determine the number of different types of technical maintenance and repairs that need to be carried out during the planning period, availability of spare parts, related units and parts during working periods; the procedure for monitoring the lines of technical maintenance and repairs on the side of the facists; obsyag repair work; spend money on technical maintenance and repairs.

3 Organization and payment for repairs and maintenance of equipment

A progressive form of organization in repair workshops, in machine yards and other facilities, there are specialized teams and tanks that operate on the principles of a state-owned industrial contract. The percentage of workers in these subsidiaries is paid from state insurance income, which, in turn, is formed on the basis of gross income, which is determined by standard rates (prices) for services that are expected, and actual expenditures in material terms. roshovykh koshtiv. Such payment will ensure a significant implementation of the principle of material value for workers and improved results of work.

Progressive is the creation on the basis of active objects of industrial domestic cooperatives for technical maintenance, repair and preservation of machines with the right to independently formulate a set of services and set prices for them in the world for the accumulation of necessary for of the production process, obtaining additional knowledge. The cooperative can re-incorporate and leave the warehouse of agricultural enterprises.

The establishment of cooperatives in the technical servicing of rural goods manufacturers deserves respect from foreign authorities, as the repair and maintenance enterprise is supposed to be in the hands of the authorities. In this case, a large number of workers are paid for the results of agricultural production, which maximizes their advancement in the work area.

Our extremely good results are achieved by agro-industrial complexes and associations that have established and operate unified engineering and technical services.

II. Practical part

1 Characteristics of the enterprise

Addresses: Nizhny Novgorod region, Vorotinsky district, Fokino, st. Nagirna. The Shatovsky orphanage is a great institution for orphans and children who have lost their father’s care due to their death, the reduction of father’s rights, illness and other reasons.

The children's cabin in the present Vikonanny estate is now well-worn, I see that the care of the underage children has been relieved of Father's pikluvaniya.

All installation activities are directed to:

creation for students of friendly minds, close to home, which harmonize the pink, emotional and physical development of specialness

ensuring social protection, medical-psychological-pedagogical rehabilitation and social adaptation of convalescents;

development of educational programs, development and training for the benefit of specialness, prosperity and power;

protecting the health and improving the health of convalescents, promoting a healthy way of living, regular physical education and sports;

protection of the rights and interests of convalescents;

development of forms of family education;

formation of key competencies;

maintaining and preserving contacts with the fathers and relatives of HIV-infected people;

formation of spiritual and moral specialness.

There are 36 cleaners in the installation, of which 3 are water workers.

Є cabins (car garages, lazna, 2 residential buildings, їdalnya).

2.2 Regulatory data

This enterprise has cars of various brands, including ZIL-131 - 3 units.

Technical plant of automobiles in the middle region.

The current planned mileage of one vehicle is 45,000 thousand km.

Frequency: up to TO-1 – 2000 km.

TO-2 – 10,000 km.

Cap. repair 110,000 km.

THAT is carried out by the water itself, payment is made to the third category of locksmith repairman - 65 krb. year.

The drivers' work experience is over 5 years.

Tab. No. 2. Weekend dates

1) I mean the complexity of carrying out the following types of maintenance:

Standard labor complexity of maintenance

Number of different types of maintenance

TO-1 - 4.1 people

TO-2 - 14.9 people

CE - 0.95 chol.

STO - 10% (TO-1 + TO-2)

% * (4,1 + 14,9) = 1,9

Unfathomable laboriousness

3 Plan of expenses for other types of maintenance

1) I mean the cost of maintenance:

1) Vitrati on salary:

Tf = tst * Tzag

Tf – tariff fund, rub.

tst – tariff rate for 1 year, 65 rubles.

Total - total labor intensity, no. year - 1096.3

Tf = 65 * 1096.3 = 71259,5 rub.

2) The allowance reserve for the size is 20% in the tariff fund:

Oo = Tf * 20/100

TF - tariff fund salary

Оо = 71259.5 * 0.2 = 14251.9 rub.

1.3) Salary payments for social needs (pension fund, social insurance, medical insurance) - 35.4%:

4) Our salary with benefits for social needs:

Zovsim = Tf + Oo + Otch salary

Total = 71259.5 +14251.9 + 30271.03 = RUB 115,782.43

1.5).

2) I count other expenses (equipping a work place, special clothes, first aid kit, etc.) at the rate of 15% of the salary fund with health care:

Spr = Zovsim * 15100

Spr – amount of other expenses, rub.

All - salary with vacancies, rub. - 115782,43

Spr = 115782.43 * 0.15 = 17367.81

) Expenditures on repair materials are calculated according to the standards of materials for other types of maintenance:

Nmto - standard of materials for other types of maintenance

) cm = Nm * Nto

Nto - number of different types of maintenance (table)

1)

2)

3)

) I share the amount of other expenses for the following types of maintenance:

6) I denote the total amount of expenses for carrying out maintenance of the following types:

ZTO - Vitrati on salary

Spr.to - vartіst other costs

See - variety of materials

One hundred-1 = 3925.03 + 587.03 + 9300 = RUB 13,812.06

One hundred-2 = 1435.7 + 215.36 + 9570 = 11221.06 rub.

St = 775.74 + 116.36 + 1416 = 2308.1 rub.

Seto = 109650.69 rub.

Usyogo cost for maintenance: RUB 136,991.91

Table No. 3. Witrat structure

) I mean the compatibility of one unit of TO:

One hundred - vartіst TO, rub.

Nto - quantity of TO, rub.

Compatibility of one unit of stock:

TO-1 – 460.4 RUR/unit.

TO-2 – 1020.09 RUR/unit.

Service station - 384.68 rubles/unit.

CE - 130.53 RUR/unit.

Find the results of developments that are close to real in your mind, so you can carry them out at your own enterprise with your own water.

Visnovok

During my course work, I studied the theory of organization of technical maintenance of equipment, which plays an important role in the development of the business economy because Based on the correctness of the technology and the readiness to work, the development of business in the minds of the market is considered:

obsyag and yakst vykonuvannykh robіt;

productivity and motivation of workers;

profitability and image of the enterprise.

An equally important factor is the fact that the skin has a complex, economical structure, as well as the effective activity of the skin and the elasticity of the vehicle fleet. This means that the rules of technical operation have been updated, the fleet has been updated in a timely manner, expanded development has been ensured on a new technical basis, as well as diagnostics have been carried out in a timely manner and maintenance has been organized. Technology and operation are the basis of the economy.

Technical maintenance is the main line of the front entry system, which is included in the support of machines in the production plant. Include a set of operations that prevent premature wear and tear of machines and ensure their uninterrupted operation throughout the entire repair period.

The practical part of the work carried out technical maintenance on the basis of the plan; the planned expenditures for its implementation meant the collaboration of 1 unit of maintenance.

Literature

Main literature.

1. Labor Code of the Russian Federation.

2. Gorfinkel V.Ya. “Enterprise Economics” - M.: UNITI, 2009.

Savitska G.V. “Analysis of financial and economic activity of enterprises” - M.: AKDEMA, 2006.

Additional literature.

1. Konova G.A. Economics of motor transport. - M: ACADEMA, 2008

2. Emelyanova M.Z. Fundamentals of automated information systems. - M: Forum - Infra, 2005.

Coursework and diploma project.

The budget for expenses for technical maintenance and equipment repairs must be formulated for companies that rely on the high level of effort in their activities. Let's look at the relationship between this budget and other budgets for the scheme.

Since expenses for technical maintenance and repairs of property are significant, for example, reaching 30 hundred rubles in the warehouse, they require a special approach to your planning and control. It’s amazing how such a budget interacts with other budgets of the company.

Interconnection with the budget of video cameras for technical maintenance and repairs with other plans

The budget includes expenses for maintenance and equipment repairs. Display warehouse

As a rule, the budget includes such indicators as wages of repair workers with warranties, materials for repairs, depreciation of repair equipment, services of third-party organizations (div. table). Analytical views – directions (maintenance and repair), structural aspects, types of equipment.

Budget expenditures for technical maintenance and equipment repairs, thousand. rub.

Contributions to the TVD budget for maintenance and equipment repairs

Expenditures on technical maintenance are planned according to technical documentation or on the basis of statistics of the previous periods, as well as the settlement of forecasts for the availability of material and technical resources and data on changes in the fund's income ї pay workers.

Spending on planned and emergency repairs must be covered by insurance. Expenditures for planned repairs - based on the results of equipment diagnostics (in terms of the planned terms of repair work, their labor, labor costs and standards for wastage of materials), emergency repairs - based on data about expenses for such work in the future.

For the budget for maintenance and repair of equipment, as a rule, it is indicated by the units that are in charge of the head mechanic. The planned-economical sector is limited to as much work as required. Similarly, the company can formulate a budget for expenses for maintenance and repair of office premises. We are preparing services that are engaged in the operation of factory and office equipment.

Rules for work with budgets

Learn the instructions for filling out budget forms. It would be a good idea to simplify the planning procedure and happily join the Vikonavian discipline. Use common terms in budgets, give them meaning - this will simplify communication between participants in the budget process.

Complete a test run of the created budget system. This will help you identify problems, identify inconsistencies between budget indicators, evaluate the ease of use of budget forms, and change or add instructions whenever necessary to ensure completeness.