Exploring the experience of the formation and development of industrial structures of motor transport, which provide the appropriate activities, we can conclude that the combination of the latter is not the only acceptable. A significant proportion of production structures of motor transport deals with only one type of activity, transferring others to the execution of outside entities. At the same time, a number of organizations combine these activities in certain combinations on the basis of basic or auxiliary. The purpose of the research is to increase the efficiency of service enterprises by ensuring technical readiness of vehicles on the basis of development of the maintenance and repair system. Using weighting factors, calculate the weighted average complexity indicators, which characterize, respectively, the qualifications; attitude towards the work performed; the discipline of labor and the technology of each operation. The optimum coefficient of technical readiness for the rolling stock of the considered service enterprise under the existing operating conditions is established. Increasing the technical readiness of rolling stock above the optimum level leads to increased maintenance costs and repair of rolling stock and reduce the efficiency of its operation. KEYWORDS: ROLLING STOCK, TECHNICAL READINESS, FACTORS, COMPLEX ACCOUNTING