Modelling Maintenance Cost with a Combination of ABC and UVA Methods

摘要

Industrialists seek permanently to be competitive by improving the quality of the product or service rendered with rationalizing budgets and expenses allocated to the maintenance function. However, methods of calculating the cost of maintenance by the companies are still in most cases classicals and approximates, the advent of the new ISO 9000, and the process approach has fostered the development of new methods, effectives and operational. In This paper we will present a new methodology for identification and optimization of direct and indirect maintenance costs, which are the expenses of any maintenance strategy, and highlights, management methods based on the process approach, as recommended by the ISO 9000, mainly, this new method get their strategy from the (Activity Based Costing (ABC)/Activity Based Management (ABM)), and the (Unity of Value Added (UVA)). An application of this method to calculate maintenance costs is detailed.