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目前对企业的设备管理维修经济考核指标有两大类,即万元产值设备维修费和万元设备资产维修费。前者是对设备的输入值中的一部分(所发生的维修费用)与设备的输出值(创造的产值)的比值;后者是设备发生的维修费用与设备固定资产值的比值。 万元产值设备维修费,在一定程度上能够在创造的产值中看出设备管理维修的经济性如何。在产值稳定的各时间阶段内的同一企业或类似企业中,这项指标是有可比性的。但是,因为设备维修费和产值在不同的时间阶段内可能都是变量且不成线性关系,万元产值设备维
At present, there are two major categories of economic evaluation indicators for the equipment management and maintenance of enterprises, namely, the maintenance cost of ten thousand yuan of production equipment and the maintenance of ten thousand yuan of equipment assets. The former is the ratio of a part of the input value of the equipment (maintenance costs incurred) to the output value of the equipment (creative production value); the latter is the ratio of the maintenance costs incurred by the equipment to the value of the fixed assets of the equipment. Million output value of equipment maintenance costs, to a certain extent, can be seen in the creation of the output value of equipment management and maintenance of the economy. This indicator is comparable in the same enterprise or similar enterprise during each period of stable output value. However, because equipment maintenance costs and output value may be variable and not linear in different time periods, the RMB output value of the equipment dimension