When calculating the standard costs for maintenance and technical repairs, it is proposed to focus on the data in section 4 p.58. – table “Approximate cost standards for maintenance and repair of rolling stock.” Cost standards for maintenance and repair of rolling stock include labor costs for repair workers (40%), spare parts (35%) and materials (25%).

If, for example, the standards are specified for 2005 for the 1st category of operating conditions for vehicles, then it is necessary to calculate the integral inflation coefficient Kp for the period 2006-2016. through inflation indices I 2006, I 2007,…, I 2016:

Z MRO = L year ·N MRO. ·k y ·k p (4.6)

where N MRO is the standard cost for maintenance and repair, rub/1km;

k p – reduction coefficient (to modern prices), k p = ,

whereI i is the inflation index in the corresponding i-th year;

k y - correction factor taking into account the category of operating conditions (Table 3).

Table 3

Correction factors for y depending on the category of operating conditions of vehicles

When calculating the costs of maintenance and repair, the indicator N of maintenance and repair is used, which is applied with a correction factor of 2. In this case, the reduction coefficient is calculated as k = 2 ·I 2006 ·I 2007 ·…, ·I 2016.

Tire repair and retreading costs

The costs of repair and restoration of tires are calculated using the formula:

Z w = (N w ·S w ·L year ·n a)/(100·1000), (4.7)

where Нш – rate of costs for wear restoration and tire repair, %;

N w =100% /N i ·k y, %/1000 km;

N i – standard tire mileage, thousand km (see Table 2 “Average mileage of truck tires”);

Correction factor taking into account the category of operating conditions (see Table 4).

S w – tire price, rub. (see Internet resource);

n a – number of vehicle running tires;

Z w = [(N w ·n a ·1.1+N w ·n prits)/(100·1000)]·L year ·S w – for a road train, (4.8)

where nprits is the number of trailer running tires.

Depreciation of rolling stock

When calculating depreciation useful life rolling stock acquired after January 1, 2017, are established based on the “Classification of fixed assets included in depreciation groups” approved by the resolution Government of the Russian Federation dated January 1, 2002 No. 1,as amended in 2016(hereinafter referred to as Decree of the Government of the Russian Federation No. 1). In accordance with the accounting regulations “Accounting for fixed assets” (PBU 6/01), approved by order of the Ministry of Finance of the Russian Federation, in accounting there are four methods of accrual for fixed assets:

§ linear;

§ reducing balance;

§ write-off of cost based on the number of years of useful life;

§ write-off of cost in proportion to the volume of products (works).

Linear

A=(C b ·H a)/100; (5.1)

N a = (1/T p.i.) 100%, (5.2)

where C b – book value (initial) cost of rolling stock, rub.;

N a – depreciation rate, %;

T p.i.– useful life of rolling stock, years.

To calculate the amount of depreciation per hour, you need to divide the resulting amount of depreciation by car-hours of operation:

. (5.3)

2) reducing balance

With the reducing balance method, depreciation is calculated based on the residual value of the vehicle, rather than the book value of the vehicle. In other words, every year the amount of depreciation of rolling stock, which accounts for the cost of production (work), will decrease in accordance with the decrease in residual value.

The depreciation rate (N a) in this case is defined as the ratio of 100% to the service life of the rolling stock.

N a = (k usk /T p.i.) 100%,

where: k usk – acceleration coefficient (k usk £ 2), if the useful life exceeds 3 years.

Depreciation charges are determined accordingly:

In the first year:

A= C b N a (5.4),

C ost = C b -A; (5.5),

In the second year and subsequent years:

A=(C rest ·H a)/100; (5.6).

When the residual value is 20% of the original cost, depreciation is calculated as follows:

a) the residual value is fixed as the base value;

b) the amount of depreciation is determined by dividing the base cost by the number of years (months) remaining until the expiration of the useful life.

1. Capitalized.

2. Recognized as expenses in the income statement in the period in which they are incurred.

3. Accounted for as deferred expenses.

12. If costs associated with major repairs (for example, replacing walls) are capitalized:

They should be shown as a separate asset.

Any remaining costs from the previous wall should be written off.

The board of directors must be immediately notified of any expenses incurred.

13. The elements of costs for an investment property are:

Purchase price

Legal services.

Tax on transfer of title.

Overhead costs associated with purchasing an item.

14. The following costs:

(i) costs associated with the start-up of the enterprise (except for situations where there is a need to bring the funds into a state in which they can operate in a mode determined by the company's managers),

(ii) operating losses arising before the investment property reaches its planned level of operation,

(iii) excess volume of production waste, labor costs, and other resources involved in the construction or reconstruction of the property must be taken into account as:

Unforeseen expenses.

Capitalized as fixed assets.

Expenses.

15. If payment for an investment property is deferred beyond the loan period, any additional payment in excess of the value of the asset will be taken into account as:

Costs of fixed assets.

Borrowing costs.

Repair and maintenance.

16. Interest income from leased property should be assessed:

At fair value.

At the current cost of minimum lease payments.

According to the largest value of 1 and 2.

By the smallest value of 1 and 2.

17. In the event that one or more assets are exchanged for a new asset, the new asset is valued:

1. At the cost of replacement of property.

2. At fair value.

3. According to liquidation value.

18. In the case of an asset exchange where the acquired asset cannot be accurately valued:

1. The value of the transferred asset is used.

2. Liquidation value is used.

3. The asset cannot be capitalized.

19. In its accounting policy, the bank may adopt a method of accounting for investment property either at the actual cost of acquisition or at a revalued cost. The chosen accounting method must be applied:

1. To all fixed assets.

2. To all investment properties.

3. To large fixed assets.

20. Income arising from changes in the fair value of investment property shall be included:

To the revaluation reserve.

As unforeseen or emergency items.

In the income statement.

21. Fair value includes:

Special financial conditions.

Transaction costs incurred during the sale.

Neither 1 nor 2.

22. Fair value includes:

the additional value generated by creating a portfolio of investment properties;

quantitative assessment of the effect of synergy (combination) of investment property and other assets;

legal rights or legal restrictions associated with a particular owner of investment property;

tax benefits or tax burdens associated with a specific owner of an investment property.

All from 1-4.

The costs associated with performing TO-1 and TO-2 include wages of workers, costs of lubricants and cleaning materials, as well as those small parts that are required to be replaced during maintenance (spark plugs, lamps, bolts, nuts, washers , cotter pins, etc.). With the correct organization of cost accounting for TO-1 and TO-2, all costs must be attributed to a specific car and the corresponding type of service.

Sometimes the costs of all types of services are taken into account together, and the costs of technical support are often included among them. As a result, it is impossible to determine the cost per unit of maintenance and conduct a cost analysis.

In the ATO, where costs are recorded by type of service, the analysis is performed based on the total amount of costs, per unit of a certain type of service and per 1000 km. The methodology for analyzing costs for TO-1 and TO-2 is the same. Let's consider it using the example given in table. 7.3.

As can be seen from table. 7.3, the total cost increased by 8.8%, and the total vehicle mileage decreased by 0.4%. A comparison of these data indicates an overexpenditure per 1000 km of 9.6%, provided that the mileage structure by car model has not changed. Cost standards per 1000 km are established for all types of maintenance and routine repairs by car model.

Initial data for analyzing costs for maintenance-2

Index	Meaning
Index	planned	reporting	analytical
Number of TO-2		(95,8)	(96,1)
Total cost, rub.		143 168,2 (108,8)	131 507,2 (108,9)
Cost of maintenance-2, rub.		159,4 (113,5)	140,8 (113,2)
Total mileage, thousand km		8964,7 (99,6)
Costs per 1000 km, rub.		(109,6)	(108,8)

Note. The corresponding percentage values of the indicators are indicated in parentheses.

It should be borne in mind that the total amount of costs and the average ATO costs for maintenance and repairs per 1000 km will depend on the structure of the vehicle fleet, the average daily mileage and the production rate of vehicles of each model. This can be seen from the formula for calculating the total costs of maintenance and current repairs:

Where LcyT- average daily mileage, km; h, - the rate of costs for maintenance and current repairs per 1000 km, rub.; P- number of analyzed rolling stock models.

Considering the above, the previously made conclusion about the cost overrun for TO-2 by 8.8% may turn out to be premature. It is necessary to first determine the analytical amount of funds, rubles, that the ATO had the right to spend during the actual mileage according to current standards:

Calculation using formula (7.1) allows you to take into account the changes that have occurred in mileage for each car model, i.e. changes in the structure of total mileage.

Analytical costs for TO-2 are 131,507.2 rubles. Now we can say that the actual overrun is equal to 143,168.2 - 131,507.2 = 11,661.0 rubles, or 8.9%, provided that all operations required for this type of service were performed in full.

The increase in production costs and expenses per 1000 km of mileage arose due to the arbitrary inclusion in this item of expenses for TR. In actual conditions, costs per 1000 km amounted to 131,507.2/8964.7 = 14.7 rubles. are justified provided that all operations provided for by this type of service were performed. Actual expenses amounted to 16.0 rubles.

The cost analysis should be linked to the results of the analysis of the implementation of the established volume of maintenance and repair work. This allows you to clarify the amount of costs for routine vehicle repairs that were incorrectly included in maintenance costs. Sometimes there is an erroneous statement that for each TO-2 the cost of current repairs is equal to the difference between the reported and planned cost of maintenance. According to our example (see Table 7.3), this value is 159.4 - 140.5 = 18.9 rubles, which is true only if all TO-2 operations provided for by the Regulations on the maintenance and repair of mobile vehicles composition are completed.

In practice, this rarely happens, which means that the costs of ongoing repairs will be high. Incorrect inclusion of costs for current repairs in maintenance costs may also occur when their cost is reduced. Therefore, during an in-depth, thorough analysis, the cost of maintenance is selectively calculated based on the results of direct observations and thereby the share of costs for technical support taken into account in the costs of maintenance is specified and clarified. In addition, it should be noted that the costs provided for by the current standards for vehicle maintenance, in contrast to the costs of repairs, are not only necessary, but also inevitable. Technical influences should ensure reliable, uninterrupted operation of the vehicle with minimal costs for their implementation. From this we can conclude that saving money allocated for vehicle maintenance due to an unreasonable increase in the frequency of impacts, an arbitrary reduction in their volume or a decrease in the quality of work is harmful and unacceptable.

The standard cost indicator for all types of repairs, diagnostics and maintenance of machines is determined by the formula:

Вс - replacement cost of the machine, rub., determined in the manner set out in clause 4.1.1;

Нр - the rate of annual costs for repairs and maintenance as a percentage of the replacement cost of machines* of the corresponding size group is determined by the formula:

* In the following: repair and maintenance.

(9)

The amount of average annual costs for repairs (R) and maintenance (MOT) of machines of a given size group, type or type of machine, rub./year, which includes:

Costs for the purchase of spare parts and replacement units, taking into account the costs of their delivery to the consumer, including loading operations, cost of containers, packaging, etc. It is recommended to determine these costs according to the consumption standards for spare parts produced by the USSR Ministry of Construction and Dormash, approved in 1987-1988. In their absence, the corresponding costs are established based on actual data. The consumption rates for spare parts for the main range of construction machines are given in Appendix 5;

The cost of repair materials, taking into account the costs of their delivery to the consumer;

Payments for repair workers. In this case, labor intensity should be determined in accordance with the Recommendations for organizing the maintenance and repair of construction machines, developed by the TsNIIOMTP Institute, and agreed with the State Construction Committee of Russia in 1993;

Costs of operating repair bases in terms of direct costs, including depreciation and operation of technological repair equipment, incl. mobile repair shops;

Overhead costs associated with the organization, implementation of maintenance and repair of machines according to individual standards;

Profit based on an individual norm, as agreed by the parties;

The sum of indicators of the replacement cost of machines of a given model (brand), standard size group, type or type on average per year, the costs of repair and maintenance of which are taken into account in the numerator of formula (9), rub. Indicators of the replacement cost of machines are taken from the financial statements of construction mechanization departments;

If difficulties arise in determining regional or industry standards for the annual costs of repair and maintenance of domestically produced machines, it is recommended to take indicators (Нр) according to Table 1.

The specified data is for reference only and is updated based on the actual average annual data of construction mechanization departments.

Recommended standards for annual costs for repair and maintenance of machines

(as a percentage of the replacement cost of machines)

(Changed edition, Rev. 2001)

Table 1

Name	For regions of the Far North and areas equivalent to them	For the rest of the Russian Federation

Motor graders
Tower cranes, gantry cranes
Bulldozers
Truck-mounted cranes
Crawler cranes
Cranes on pneumatic wheels
Loaders
Trailed vehicles with internal combustion engines (compressors, mobile power plants, drainage units, etc.)
Manual machines (winches, jacks, hoists, etc.)
Self-propelled machines with internal combustion engines (drilling and piling equipment, asphalt distributors, vehicles, etc.)
Scrapers
Stationary machines with electric drive (concrete and mortar mixers, plastering stations, painting units, etc.)
Excavators

Calculation of the standard indicator of repair and maintenance costs for imported machines (Pi) should be made using the formula:

(10)

Cost of a set of spare parts and replacement units, as well as those manufactured (restored) by operating organizations, rub. The indicator () in currency equivalent is accepted for contracts for cars of a given standard-size group, with the accrual of the corresponding share of the costs for the initial delivery of cars to the consumer, taking into account insurance payments when delivering cars to the consumer, import customs duties and the cost of customs procedures. The conversion of these costs into the ruble equivalent is carried out at the rate established on the date of entry into force of the estimated price;

Kr is a coefficient that takes into account the remuneration of repair workers, the cost of repair materials, depreciation and operating costs of repair bases, depreciation and operation of technological repair equipment, as well as overhead costs and profit of repair bases. The indicator (Kr) is established according to data from construction mechanization departments operating imported machines of a given type, type, size group, model (brand);

Tk - time of use of a set of spare parts and replaceable units provided for in contracts for the purchase of machines of a given size group, machine-hours.

If contracts for the purchase of machines of a given standard-size group do not provide for the purchase of spare parts and replacement units, actual data on these costs of construction mechanization departments are used to determine the standard indicator of costs for repair and maintenance of imported construction machines. In the absence of such data, the calculation should be made using the formula:

(11)

Vsi - indicator of replacement cost for imported cars, rub.;

HP is the annual cost rate for repairs and maintenance of machines, taken according to table. 1, percent/year;

Kk is the adjustment coefficient for the annual cost of repair and maintenance of a machine, taking into account the relatively higher quality level of imported machines. The adjustment coefficient is accepted in the range of 0.50.7.

The rate of costs for repair and maintenance of imported machines (the product of Нр x Кк), adopted when calculating the estimated price in formula (11), is subsequently confirmed or adjusted according to the actual costs of construction mechanization departments under this article;

T - annual operating mode of machines, machine-hours/year.

Calculation of maintenance costs is carried out using the analytical method using the proportions established by regulatory documents between items and the cost structure of the planned cost. Indicators of frequency, labor intensity and duration of technical maintenance and repairs are adopted in accordance with the “Recommendations for organizing the maintenance and repair of construction machines”.

Maintenance costs are determined by the formula:

where - maintenance costs, rub;

Wages of workers engaged in technical repairs and maintenance, rubles;

Costs for spare parts, repair materials and energy carriers, rubles;

Wage costs are determined by the complexity of the work and the average tariff category of repair workers, which is usually taken one category lower than the category of machine operators working on a given machine.

where is the labor intensity of maintenance, hour;

Tariff rate of repair workers, rubles;

where Kt = 1.89 is the tariff coefficient for a sixth-grade worker;

3-hour tariff rate 3 = 11,500 rubles;

F-working time fund F=168.1 hours;

Bonus payments for repair workers, Kprt=50%;

Coefficient taking into account local conditions, Kmt=1.98.

Labor intensity of repair and maintenance work:

where, is the quantity of TO-1, TO-2, T, K in, respectively

overhaul cycle;

Number of seasonal services (SS) during the year, units;

I - duration of TO-1, TO-2, T,

K and CO, hour;

Annual operating time of the machine, mash-hours;

Overhaul cycle, hours.

Salary costs for repair workers:

ZZAR = 225 rub/hour

Costs of spare parts, repair materials and energy

where = 3 is the conversion factor to the cost of spare parts,

repair materials and energy resources;

Costs for relocating equipment

Costs for relocation of a construction machine on a trailer (without disassembly) towed by a tractor unit

where =5529.8 rub./machine-hour - direct costs of the trailer;

1435.82 rubles/machine-hour - direct costs of the relocated equipment;

2879.8 rub./machine-hour - direct costs of the escort vehicle;

zm = 197.71 rub./hour - tariff rate for relocating drivers

40% - percentage of bonus payments for drivers of the relocated

0.5 hour - time for loading and unloading the machine;

L = 50 km - distance to the object;

V = 30 km/h - trailer speed.

Determination of relocation costs per machine-hour is carried out using the formula:

where = 48 - the average statistical number of equipment relocations per year is determined according to the average statistical data for each specific organization;

Annual working time in hours, Тg=1661.16 hours.

Overheads and planned savings

The amount of overhead costs and planned savings is accepted in accordance with current regulations or established by a higher organization, and the calculation can be made in two ways: based on the PRS or wages included in the PRS.

Option 1. Calculation of overhead costs and planned savings from the value of the total cost (overheads - 16.3%, planned - 8%).

Option 2. Calculation of overhead costs and planned savings from wages (overheads - 136.4%, planned -260.3%)

We will carry out the calculation according to the second option:

Нр=З1,364=587,1981,364=801rub/hour

Mon= 32,603=587,1982,603=1527rub/hour

Taxes, deductions and determination of PRS

The planned cost of 1 machine-hour of operation of construction machines includes all types of taxes in force in the Republic of Belarus, according to regulatory documents:

Taxes charged on wages:

Social anxiety - 35%;

emergency tax - 5%;

WIP=Z (0.35+0.05)=587.1980.4=235 rub/m-hour

Fuel taxes (rub/hour):

Environmental tax -1%;

Taxes charged on planned savings:

Local tax -2.4%;

single tax -2.5%;

Let's find VAT using the formula:

VAT=PN0.2=305 rub/m-hour,

where PN is planned savings.

Let's find the local tax using the formula:

MN=(Monday+VAT)0.024=(1527+305)0.024=44 rub/m-hour

Let's find the single tax using the formula:

EN=(MON+VAT+MN)0.025=(1527+305+44)0.025=478 rub/m-hour

If tax rates change, they are adjusted in accordance with current regulations.

The calculation results are summarized in Table 4.2

Table 4.2 Cost of one hour of operation of the EO-2621A excavator

The cost of one cubic meter of soil development is calculated by the formula:

C = ORS/Pe,

where PRS is the cost of one hour of excavator operation;

Pe = 60.21 m3/h - operational productivity.

C = 8254.1 / 60.21 = 137.09 rub/m3

Calculation of economic efficiency and payback period of the developed system.

The developed hydraulic system allows you to save fuel by boosting the engine (pump) with hydraulic fluid under pressure created by the raised load.

Let's determine the power of the pump working for lifting and lowering

16.4 l/h - specific diesel fuel consumption in summer;

Let's determine fuel consumption for 1 working day

Cost of excavator work for 1 day

When the pump is turned up, the engine operates at rated speed, i.e. consumes power up to. The necessary power to lower the load is supplied to the pump from the boom hydraulic cylinders, i.e. the energy of the hydraulic fluid under pressure in the piston cavities of the hydraulic cylinders enters the suction pipeline of the pump. Thus, when lowering the excavator boom with a load, the engine saves up to power (11.84 kW).

Fuel consumption when turning on the pump

The power expended by the engine when turning on the pump.

Since the work of an excavator is cyclical, i.e. the lifting is followed by lowering the boom and this cycle is repeated many times during the day, then we can assume that the excavator lifts the boom during the working day and spends the same percentage of the working day on lowering. We need this to determine the fuel consumption per day for raising the boom l and, accordingly, lowering l.

Let's determine fuel consumption taking into account engine revving

Cost of operating an excavator taking into account engine revving

Economic effect