University of Technology and Life Sciences Faculty of Mechanical Engineering
Summary
In this paper exploitation cost of technical buildings was discussed, embracing such issues as: a bill of charges and a financial account. An issue concerning direct and indirect costs was drawn up.
Keywords: economic analysis, technical object, costs 1. Introduction
Managing the exploitation of technical buildings is a set of actions including: planning, orga-nizing, directing, controlling and decision making, dispatched to the system sources (human, financial, material and information) with a view to rational use and maintaining technical buildings in the state of applicability.
The effectiveness of exploitation of technical buildings has the following indicators: • of effectiveness, describing the degree of the achievement of goals,
• of cost-effectiveness, determining the relations between benefits and expenditure.
The system of action is a set of elements (e.g. of machines, of buildings, of people etc.) and of the relation between them.
The main process exists in every system of action, the realization of which leads to deter-mined goods or/and services. In order for this process to be carried out, it must be secured with a sequence of supportive processes called logistic processes [4].
Other types of processes accompany the main process and support processes occurring in the systems of inseparable action, without which the first two could not effectively be carried out. The following belong to them:
• management processes, i.e.: planning and decision making, organizing and conducting (driving people), controlling;
• economic processes, • information, • marketing, • other (e.g. social).
An economic analysis is performed with a basic tool of managing systems of action and serves to [1]:
• report the progress of the functioning of systems; • detect weak points of the functioning of systems;
• establish ways of improving the effectiveness of the functioning of systems; • place preparations for making correct decisions.
Managing systems of action requires constant diverse decision taking, including economic, which should support the achievement of goals of their functioning. Increasing the effectiveness of management is a global aim of every system of action, i.e. of the relation between circulations and effects.
The expressed money expenditure accepts the form of costs. In market economy conditions, costs are a basic factor determining efficiency rise of management.
2. The analysis of exploitation costs of a technical object
Exploitation cost of technical devices constitutes physical and economic wear and tear ex-pressed in money of objects, energy, mass and information, services and working time of employ-ees, in order to realize operation tasks and bear these devices in the state of functional and sen-tence applicability, in fixed conditions and time.
It is possible to discern exploitation cost of technical devices in the following positions: • of materials (oil, grease, cotton waste, spare parts, liquid, gas fuels);
• of kinds of energy: electric, thermal, water, compressed air;
• of out-sourced services: of diagnosing, supporting, repair and transport;
• of fixed assets depreciation, including the one of technical devices – their values express slings of gradual loss in time caused by physical and economical wear and tear;
• of remuneration – of employees of the system, of the use of technical devices. They are most often connected with payroll costs in a proportional way, costs appearing in the form of com-pulsory mark-ups to remuneration;
• of taxes resembling costs, e.g. land tax, real estate and modes of transport.
In the register of costs according to origin, the allocating costs of three types of activities are predicted [3]: basic, support and management board (general-departmental).
For example, a basic industrial manufacture includes the following calculating positions, comprising the production cost:
1. direct materials,
2. fuel and technological energy, 3. costs of purchase,
4. semi-finished products of own output, 5. direct pays,
6. improvement of employees, 7. other direct costs:
• strange processing,
• costs of preparing the production, • consuming special tools,
• outside assemblies,
• reserve for warranty repairs, • other direct costs,
8. production overhead costs, 9. expenditure gap.
One should seek exploitation cost of technical devices in production overhead costs. In par-ticular, they are maintenance costs in the move of machines and productive facilities, transport
means and tools (drive, conservation, repairs), of running a department, storing, technical inspec-tion of products and providing general working condiinspec-tions in the department (maintenance of the buildings, cleanness, heating, health and safety at work etc.).
A demonstration list of an item of production overhead costs can be following [5]:
1. Pays of providing basic departments for employees, excluding pays and benefits ranked among direct costs, as well as concerning the time of stops and repairs of gaps – if not ac-counts are led “Gaps” – ranked among non-productive costs.
2. Materials, fuel and energy values consumed by basic departments with the exception of wear and tear ranked among direct costs in positions, “direct materials”, „fuel and techno-logical energy" and values of materials of machines worn out during stops or after a stop for the reboot and devices, as well as for the repair of gaps – if not accounts are led “Gaps” – ranked among non-productive costs.
3. Depreciation of non-current assets: of fixed assets and intangible assets and legal, con-cerning basic departments, if not ranked among direct costs. In case of sharing a building or other object, depreciation is estimated proportionally to the occupied area or volume. 4. Repairs and maintenance of fixed assets and equipment, made by third parties and in own
departments.
5. Other, not yet embraced production costs of basic departments with positions l to 5, e.g. the rate of costs of introducing a new technology, rents, property tax, costs of transport services.
6. Non-productive costs, ace costs of stoppages, direct costs of the repair of gaps, if they are singled out in the account “Gaps”, losses and wear and tear resulting from incorrect cal-culation, of giving note deficiencies directly it ranks itself among the cost of the object of calculation, losses of the gaps for which the calculation is impossible or unprofitable. 7. In the position “Different recognition”, the reimbursement of costs is demonstrated, e.g.
wastes which wasn't classifiable as reducing direct costs.
Service basic production consists in service delivery by an economic entity.
As a part of service basic production for example the following organisational units are singled out (departments):
• transport (passenger transport and load-carrying), • equipment,
• renovation-repair, • design,
• providing other services.
They are regarded as auxiliary activities of departments which provide services to other or-ganisational units of an economic entity, and if the manufacturing capacity exceeds internal needs – also partly for sale.
These costs are called direct costs. It is possible on the basis of source documentation, without counting, to take them back directly to a calculating individual. It isn't possible on the basis of source documents to take indirect costs back directly to described calculating individuals or if in given conditions are unprofitable because of great labour intensity, or unimportant on account of a small sum. Indirect costs are accounted to individual products with the help of different division keys (e.g. proportionally to direct payroll costs, in relation to machine-hours proportionally to the
costs of processing or technical production cost). The following costs are ranked among indirect costs: departmental (costs of the move, general-departmental costs), general-company and sale [5].
One should seek exploitation cost of technical devices in departmental indirect costs, which, among others, embrace: costs associated with the move and the stop of machines and devices (depreciation and repairs and the exploitation of machines and devices, driving energy, chilling materials, cotton waste and the process of wearing out of tools and devices etc.), with the upkeep of departmental premises (depreciation and repairs of buildings, heating, illumination and clean-ness etc.) with the transport works (driving energy, depreciation and supporting transport means, remuneration including the one of attendants of transport means etc. and with the work of techni-cal supervisory staff, the management and administration departments (the remuneration of man-agers of departments, of champions of departmental planners, of employees of a departmental cell of the technical inspection etc.), write-offs of the company social fund.
For the analysis of the exploitation of effectiveness of fixed assets, it is recommended to use publicly available information included in publications of Central Statistical Office including:
• rates of the structure of fixed assets;
• step of consuming fixed assets and their individual groups; • rate of reconstructing fixed assets;
• rate of reproducing fixed assets; • rate of restoring fixed assets;
• repair coefficient of the intensity (of repairs) of fixed assets; • productivity index (effectiveness) of fixed assets.
On the basis of the issues above, it is possible to build fragmentary indicators characteristic of chosen fragments of company activity, including the system of exploitation.
Most generally, it is possible to state that direct exploitation costs are a sum of costs of use and service [2,5]:
Cr = Cu + Co (1)
In a more detailed analysis, it is possible to distinguish such elements as Cpk pays, costs of
consumables and Cp energy, Coe service charges. Sometimes unit costs are used as indicators, e.g. a
unit cost of technical support, determined with the help of the following expression:
¦
=+
+
=
N i mn NCi NBi OTi oT
C
C
C
N
C
11
(2) where: N – a number of devices, COTI – periodic service charges,CNBi – costs of running repairs,
CNCi – costs of main repairs,
Tmn - period between repairs.
For the evaluation in an industrial enterprise at work, the effectiveness of exploitation of a machine inserting the synthetic gauge of the profit Zu is proposed:
Zu = Su – Cu (3)
where:
Zu – the so-called “profit” of supporting (in thousands of PLN) of departmental service of
Su – sale of supporting SUK (in thousands of PLN);
Cu – costs of supporting SUR (in thousands of PLN);
Su = S + S1 + S2 + S3 (4)
where:
S – profit margin of the final product from the production department which serves SUR (10 – 15 %) (in thousands of PLN);
S1 – sale of services of serving SUR which are included in the sale of the production
depart-ment (in thousands of PLN);
S2 – sale of unnecessary technical buildings beyond an enterprise (in thousands of PLN);
S3 – takings relating to the lease of technical buildings coming from supporting the
depart-ment (in thousands of PLN).
Cu = Cw + Cm + A + Sn +U (5)
where:
Cw – production overhead costs of SUR without a payroll and mark-ups (in thousands of
PLN);
Cm – costs of direct materials, not burdening production overhead costs (in thousands of
PLN);
Cr – costs of repairs carried out with a commissioned system (in thousands of PLN);
A – value of leased and resold or liquidated shock absorptions of technical buildings (in thou-sands of PLN);
Sn – values of extraordinary losses in the area of the use of SUR (in thousands of PLN);
U – lost production value on the account of work stoppages caused by wrong supporting (in thousands of PLN).
The formula of the “profit” measure written in this way allows for rational management with the use of technical devices.
3. Conclusion
Managing the exploitation of technical buildings is a set of actions including: planning and decision making, organising, directing and controlling, dispatched to the sources of the system (human, financial, material, information) with a view to rational use and maintaining technical buildings in the state of applicability.
It is possible to discern exploitation cost of technical devices, of origin (costs of auxiliary ac-tivities, departmental) and of calculation (departmental indirect costs).
Drawing up a model of exploitation cost of technical devices as an important management tool is necessary with systems of action, including logistics and exploitation.
Bibliography
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2. Hebda M., Mazur T.: Podstawy eksploatacji pojazdów samochodowych. WKŁ, Warszawa 1980.
3. Matuszkiewicz J.: Rachunek kosztów. Finans – Servis, Warszawa 1998. 4. NiziĔski S.: Logistyka w systemach działania. ITE, Radom 1998.
5. NiziĔski S., ĩółtowski B.: Zarządzanie eksploatacją obiektów technicznych za pomocą ra-chunku kosztów. Olsztyn – Bydgoszcz, 2002.
ANALIZA KOSZTÓW EKSPLOATACJI MASZYN Streszczenie
W tej pracy przedstawiono koszty eksploatacji maszyn uwzglĊdniające wiele składowych: koszty zakupu, uĪytkowania, obsługiwania, likwidacji. OkreĞlono wiele zaleĪnoĞci ułatwiających praktyczną ocenĊ kosztów systemu eksploatacji.
Słowa kluczowe: ekonomia, analiza kosztów, stan techniczny, eksploatacja
*This paper is a part of No:WND-POIG.01.03.01-00-212/09 project.
Joanna Wilczarska Bogdan ĩółtowski
University of Technology and Life Sciences Faculty of Mechanical Engineering
