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设备维修费用是设备寿命周期费用的重要组成部分,也是反映设备维修质量最敏感、最全面的经济指标。因此,分析设备维修费用的成因及其变动趋势,是维修经济管理的最重要工作内容之一。设备维修费用包括日常维护保养费用、小修费用、中修和大修费用等。小修和日常维护保养所发生的费用相对较小,一般不做单独核算。设备的大修所需时间长、费用高,不同设备之间维修消耗一般存在较大差距,需以单台设备为单位进行独立核算。
Equipment maintenance costs is an important part of equipment life cycle costs, but also reflect the quality of equipment maintenance the most sensitive and most comprehensive economic indicators. Therefore, the analysis of the causes of equipment maintenance costs and its changing trend is one of the most important tasks in the maintenance of economic management. Equipment maintenance costs include routine maintenance costs, minor repair costs, repair and overhaul costs. Minor repairs and routine maintenance costs incurred are relatively small, generally do not do separate accounting. Overhaul of equipment takes a long time, high cost, there is a big gap between the maintenance costs of different equipment generally, the need for a single device as a unit for independent accounting.