search query: @indexterm Depreciation / total: 99
reference: 29 / 99
| Author: | Budde, R. |
| Title: | Wie wir die Instandhaltung richtig organisieren = How to organize maintenance efficiently |
| Journal: | Management-Zeitschrift Industrielle Organisation
1991 : APR, VOL. 60:4, p. 81-84 |
| Index terms: | MAINTENANCE FIXED ASSETS DEPRECIATION PLANNING PROFIT CENTRES CONTROL SYSTEMS |
| Language: | ger |
| Abstract: | The fixed assets of a company are subject to continuous depreciation. Timely maintenance enables the company to establish the utility value of values of machinery and equipment at a proper level through their whole life cycles. Maintenance planning is shown to be an essential prerequisite for "long machine life". Arguments are presented that a sensible maintenance system should be organized as a profit centre. A special kind of cost accounting is suggested. The tasks of a maintenance control system are described. The relationship between maintenance control and inventory control is examined. |
SCIMA