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The repair of fixed assets

In the process of using fixed assets subjected to physical wear and tear. The difference in the conditions of their use leads to, individual items of fixed assets, their constituent parts wear unevenly. Hence the need for replacement or repair of worn-out constructive elements of labor for the purpose of reproduction of their use value and maintenance until the end of their useful life. All this is done with the help of repair work.

Repair — Cthe complex of works on maintenance of fixed assets in working condition throughout the term of their service. Depending on your role in the reproduction and renewal of fixed assets, all types of repair are divided into current and capital. With the help of this repair removes small problem, damage, to replace individual parts, prevents progressive physical deterioration. So, current repair of fixed assets does not recover, but only maintains them in working condition.

Overhaul Wassigned to normal natural wear and tear of fixed assets. During the capital repair of objects of fixed assets is fully dismantled, replaced or restored the worn-out structural elements, nodes; most are restored to their original technical parameters. This type of repair leads to the renewal of fixed assets and in contrast to the current much more difficult by the volume of work performed, requires significant one-time costs and is carried out once in several years.

A special type of challenging repairs is the refurbishment of fixed assets, due to their destruction in natural disasters (fire, floods, earthquake), quite a long period of inactivity.

In the run time performance of fixed assets is maintained through such preventive measures, how to troubleshoot minor breakdowns, cleaning, lubrication, regulation. All organizational and technical measures to care, maintenance and repair are carried out in a specific sequence according to standard systems of technical maintenance and repair of fixed assets, used in enterprises.

During the entire period of actual operation of equipment capital repair several times, in this regard there is a need for economical evaluation of capital repairs, especially following after the first.

Evaluating the effectiveness of the overhaul, compare two options costs: first — overhaul of worn-out equipment, the second is the acquisition of new equipment, what will replace the old, which requires repair. Costs according to the first embodiment will be: from the cost of repairs (LCD) — the cost of replaceable items, the salary costs in carrying out repairs and maintenance costs (MS) for one repair cycle on repaired car. Repair cycle covers the period from the beginning of operation before the first overhaul or between two overhauls.

The costs of the second embodiment cover the cost of purchasing and installing new machines (KN), operating costs for the new car (CH) and losses from Adamantite current machine (Sa). In addition, it is necessary to consider the difference in performance and duration of repair cycle overhauled and new equipment.

To determine the efficiency of repair can apply this inequality:

where α is the coefficient, what characterizes the ratio of the performance of existing and new equipment;

(β— coefficient, that reflects the ratio of the repair cycle of the equipment.

The indicated inequality can be converted to an expression:

where EP is the coefficient of efficiency of expenses for major repairs.

If the estimated coefficient has a positive EP value, overhaul expedient, for negative values — Negotinand, at zero — compare equivalent options.

Equipment overhaul most often it is combined with modernization, the improvement of means for the purpose of full or partial elimination of obsolescence (a second form) and improving technical and operational parameters to the level of modern requirements of production.

The costs of current repairs are constant and relatively uniform during the maintenance period, but because they belong to current expenses, included in the cost of production (of services provided). The overhaul requires a large one-time costs, which determine in advance and include the cost of production evenly over the repair cycle. The cost of major repairs, ensure the improvement of fixed assets (extended useful life, increases the productivity of labor), come in to the carrying value of fixed assets.

Refurbishment is funded from the state reserve Fund. The nature and scope of work, performed, it belongs to capital construction.

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