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第七讲生产设备大修费用的计划与控制生产设备在使用中必然会发生磨损。为保证企业生产的正常进行,使设备经常处于良好技术状态,就应对设备的磨损适时予以补偿,修理是补偿方式之一。设备大修理是延长设备物质寿命,维持简单再生产的有效措施。由于修理是在原设备基础上进行的,能充分利用许多原有的零部件,节约原材料和加工工时,具有费用经济、交货周期短的特点,因此是一种现在仍普遍采用的设备磨损补偿方式。设备进行大修理,必然
Lesson 7 Planning and Control of Production Equipment Overhaul Costs Inevitably, wear of the production equipment will occur during use. In order to ensure the normal production of the enterprise and make the equipment always in a good technical condition, it is necessary to compensate for the wear of the equipment in a timely manner. Repair is one of the compensation methods. Overhaul of equipment is an effective measure to extend equipment life and maintain simple reproduction. Since repairs are carried out on the basis of original equipment, many existing parts and components can be fully utilized, and raw materials and processing man-hours can be saved. This has the characteristics of economical cost and short lead-time, and is therefore a device wear compensation method that is still commonly used today. . Equipment overhaul, inevitable