STRUCTURING THE INFORMATION AND TOOL SPACE FOR THE COST OF REPAIRING PRODUCTION EQUIPMENT

Abstract

The article is devoted to the study of the problem of increasing the level of awareness of people who make managerial decisions in the field of managing the consumption of enterprise resources in the processes of routine repairs of production equipment. The analysis of accounting practices for incorporating maintenance costs into various types of complex production costs is presented. The features of their distribution and regulation in the conditions of applying the traditional accounting model are considered. The proposed approach to the structuring of the studied costs based on their granularity in terms of elements, the composition of which is adapted to the semantics of the subject field under research; the necessity of their objectification in cost center space and the method of calculating the cost of ongoing maintenance work using a base of distribution for the products produced in processes which use refurbished equipment; the ways of implementation of verification procedures validity and actual spending. The proposed methods and methods of structuring the information and tool space for managing the costs of current repairs of production equipment allow us to significantly improve the quality of decisions made to optimize the volume of consumption of resources of an economic entity, to improve the financial condition, reduce the production loss.