论文部分内容阅读
设备是企业进行生产活动的劳动资料,只有管好、用好、修好,才能保证企业生产活动的顺利进行.随着全面经济核算的推行,辅助生产部门的核算得到了重视和加强,但是过去的设备维修费用都是按产品车间考核,如果设备出了故障,维修车间只派人带上维修工具去产品车间进行修理,维修人员对维修材料用多用少,停台次数是否增加不负经济责任.因此,对维修车间实行产值设备维修费用率的考核就成为必要.产值设备维修费用率是作为厂部下达给维修车间的一项考核指标,必须根据指标完成的好坏,规定奖惩幅度.其计算公式如下:
Equipment is the labor information that the enterprise carries out the production activities, and only when it is well managed, well used and repaired, can the production activities of enterprises be smoothly carried out.With the implementation of the comprehensive economic accounting, the accounting of the auxiliary production departments has been given priority and strengthened. However, Equipment maintenance costs are assessed by the product workshop, if the equipment fails, the maintenance workshop will only send someone to bring the maintenance tools to repair the workshop, maintenance personnel use less with maintenance materials, stop the increase in the number of economic responsibilities. Therefore, it is necessary to carry out the assessment of the rate of the maintenance cost of the equipment for output value in the maintenance workshop.R & D rate of the value equipment is used as an assessment index issued by the factory to the maintenance workshop, and the rate of rewards and penalties must be set according to the quality of the index completed. The formula is as follows: