Improvement of Cost Allocation Processes for Maintenance and Operation of Industrial Enterprise Equipment

Abstract

Introduction. The article is devoted to the study of the problem of distribution of costs for maintenance and operation of equipment of industrial enterprise on the basis of maintenance time of machines and mechanisms involved in the creation of value. Materials and Methods. Theoretical and methodological approaches to the distribution of costs for maintenance and operation of equipment as part of general production costs and separately from them are investigated. Through systematization of scientific experience and practical application of distribution methods in the group of enterprises under study for the period from 2013–2018, four key models were identified. In the synthesis of this set of models, the hypotheses is formulated about the necessity of decomposition of general production costs and choose the most acceptable distribution base. Results. It is determined that in order to solve these tasks, it is necessary to develop a methodology for the distribution of costs for maintenance and operation of equipment. It is proved that when attributing the costs of this type to the cost of production, as a base of distribution it is necessary to use the indicator of service time of production machines and equipment. Discussion. It is proved that the condition of realization of the proposed methodology of distribution of costs for maintenance and operation of equipment is the correct understanding of the economic role of costs in the process of production heterogeneity of the structure of general production costs, need for their decomposition, and etc. The expected results are: method of distribution of costs for maintenance and operation of equipment, use as a basis of a distribution of time indicator of maintenance of machines and mechanisms involved in the flow of creation of value, increase of accuracy of the calculation result, formation of information base of decision-making on regulation of flows of considered costs in the context of specific names of output products. Conclusion. This article proposes a method of distribution of costs for maintenance and operation of equipment on the basis of maintenance time of machines and mechanisms involved in the flow of value creation, the implementation of which will increase the level of accuracy of the calculation result; provide relevant data processes of making both operational and strategic decisions aimed at reducing the level of costs. The saved funds will be used for further investment of owners in advanced means of production, which will increase the competitiveness of the enterprise and eventually give profit.