Contents of equipment maintenance expenses:
It mainly includes two parts: equipment maintenance cost and repair cost. Equipment maintenance fee mainly refers to daily maintenance fee and equipment inspection fee, and equipment repair fee refers to the cost of repairing equipment to restore its performance. The cost of equipment maintenance is an important part of the production and operation costs of enterprises, which is not only related to the equipment level and production technology of enterprises, but also a comprehensive embodiment of the equipment management level of enterprises.
The purpose of rational use and control of equipment maintenance costs is to achieve the specified production efficiency level at the lowest possible cost, and at the same time, to prevent the occurrence of equipment failures and invest too much maintenance workload, thus spending too much maintenance costs. It is best to spend appropriate expenses on equipment maintenance, so that the loss caused by maintenance delay is lower. Therefore, it is necessary to measure the balance between maintenance cost and shutdown loss, that is, considering that the loss should not be caused by poor maintenance, which will reduce the output and quality.
General equipment maintenance costs include the following five categories.
(1) Additional part of equipment assets. Including the addition, replacement or modification of equipment, the purpose of which is to improve the durability, production capacity or efficiency of equipment, improve product quality and other technical transformation projects.
(2) Equipment repair and maintenance costs. Including fault maintenance, routine inspection and preventive maintenance, routine maintenance, cleaning and lubrication.
(3) Disassembly cost. Such expenses include the cost of moving and installing equipment, dismantling old equipment and dismantling and cleaning up abandoned equipment.
(4) Production and distribution expenses of public system. Include steam, electricity, water and compressed air.
(5) Miscellaneous expenses. Other equipment maintenance services, such as cleaning floors, doors and windows of some enterprises, transporting wastes and garbage, etc. In addition, according to the subjects specified by the financial accounting department, it can be divided into six items: equipment, spare parts, labor services, outsourcing services (labor services outsourced by contractors or suppliers can also include equipment rental or engineering service fees), maintenance department management fees, and factory-wide management fees.
Usually, the equipment maintenance budget mainly includes: the maintenance expenses needed to keep the equipment running well; Services for equipment maintenance, production operation and maintenance expenses of the department; And the cost of public systems.