How to calculate depreciation of fixed assets: algorithms determined by accounting policies. Methodology for determining the accumulated wear of equipment Physically worn out equipment

Option 9

Topic: Wear and tear of equipment at an enterprise and justification for ways to reduce it.

Introduction 3

1. Concept, types, indicators of equipment wear and significance

its reduction. 5

2. Analysis of equipment wear at the enterprise. 13

3. Ways to reduce equipment wear. 23

Conclusion 28

List of references used 29

Introduction

Fixed production assets, consisting of buildings, structures, equipment involved in the production process, are the basis of the activities of any enterprise. It is the provision of fixed assets in the required quantity and their rational use that is the most important factors increasing production efficiency. Today in the Republic of Belarus this increase is achieved not through an increase in the number of fixed assets, but through their more efficient use.

Rational and economical use of fixed assets is the primary task of the enterprise. It is necessary to form a system for maintaining machinery and equipment in working condition, which includes maintenance and repair.

In order to use fixed assets rationally and economically, it is necessary to carry out economic analysis. With its help, enterprise development tactics are developed, reserves for improving work are identified, and performance results are assessed.

In order for an enterprise to function normally, it is necessary to have funds and sources. In a market economy, this occurs due to the expansion of production volume. At the same time, special attention is paid to the growth and improvement of fixed assets, primarily equipment. For efficient work Enterprises need to take into account the wear and tear of equipment and look for ways to reduce it.

So, the purpose of this course work– study the wear and tear of equipment at the enterprise and justify ways to reduce it.

Coursework objectives:

1. Study the concept, types, indicators of equipment wear and the significance of its reduction.

2. Analyze the wear and tear of equipment at the enterprise.

3. Justify ways to reduce equipment wear.

1. Concept, types, indicators of equipment wear and the significance of its reduction.

A significant share of an enterprise’s costs are costs associated with the use of machinery, equipment, and production facilities. Their use has a characteristic feature: unlike material resources, they are not consumed in one production cycle. Capital resources last for years and are subject to wear and tear.

Equipment wear and tear is a loss of value and productivity. Wear can occur due to many reasons: aging of equipment, loss of its competitiveness, etc. Today, combating wear and prolonging the service life of equipment is a very urgent task.

Depreciation in an economic sense means the loss of value of equipment during its operation. In this case, two types of wear and tear are distinguished: physical and moral. Physical wear and tear occurs due to aging of equipment and loss of its performance, and moral wear and tear occurs due to loss of competitiveness.

Physical wear and tear is the loss of fixed assets of their original consumer value, as a result of which they become unusable and require replacement with new ones. This is normal wear and tear. It is the result of past periods of functioning, exposure environment and downtime. As a result of physical wear and tear, the technical characteristics of the object deteriorate, the likelihood of breakdowns and accidents increases, and the residual service life of the object as a whole or some of its components and parts decreases. This leads to an increase in defects, the risk of serious accidents, and the inability of machines and equipment to meet the requirements of proper functioning. Production costs (materials, energy), maintenance and repair costs also increase.

The physical type of wear is divided into subtypes:

1. Based on the reason that caused the wear, wear of the first and second types is distinguished. Wear of the first type accumulates as a result of operation. Wear of the second type occurs due to accidents, natural disasters, violations of operating standards, etc.

2. Based on the time of occurrence, wear is divided into continuous and emergency. Continuous is a gradual decrease in the technical and economic indicators of objects. Emergency - wear that occurs quickly over time.

3. According to the degree and nature of distribution, wear can be global and local. Global - wear that spreads evenly over the entire object. Local – wear that affects individual parts and components of an object.

4. Based on the depth of leakage, partial and complete wear are distinguished. Partial - wear that allows repair and restoration of the object. Complete involves replacing a given object with another.

5. If it is possible to restore lost consumer properties, wear can be removable and irreparable.

6. Based on the form of manifestation, technical and structural wear are distinguished. Structural wear is manifested in the deterioration of the protective properties of external coatings and the increase in fatigue of the main parts and components of equipment, increasing the likelihood of emergency situations. Technical wear is wear expressed in a decrease in the actual values ​​of technical and economic parameters compared to standard or passport values.

To assess the degree of physical wear and tear, the following assessment methods are used:

An expert method based on an examination of the actual technical condition of the object;

A method of service life analysis based on a comparison of the actual and standard service life of equipment.

Methods for calculating physical wear and tear:

1. The effective life is based on the assumption of the reliability of determining the remaining life of the object (T rest). Calculated using the formula:

T eff = T n - T rest, where T n is the standard life span.

Physical wear and tear F is determined by the following formula:

F i = Teff / Tn

2. Expert analysis. When assessing wear, the following table is used:

3. Method of loss of profitability (economic-statistical method).

Physical wear and tear F is calculated using the formula:

F i = (P o -P t)/P o, where P o is the profit from the new object, P t is the profit from the object in its current state.

The values ​​of P o and P t must be determined for the period (for example, month, quarter).

4. Productivity loss method (economic-statistical method)

Ф и = ((Q o – Q t)/Q o) n, where Q o is the performance of a new object (certificate characteristics), Q t is the performance of the object at the time of evaluation, n is the Chilton braking coefficient. For engineering industry facilities it averages 0.6-0.7.

5. Repair cycle stage method.

This method is based on the assumption that the decrease in the consumer properties of machines and equipment during operation depends linearly on the operating time. In this case, it is assumed that the repairs carried out restore some of the consumer properties.

At the end of the repair cycle, that is, before the first major overhaul, the value of consumer properties of PS r is calculated using the formula:

PS r = PS – K r *PS, where PS is the consumer properties of the new object, K r ​​is the relative decrease in consumer properties by the end of the repair cycle.

Taking into account the increase in consumer properties due to major repairs is carried out according to the formula:

PS r = PS –K r *PS + DPS, where DPS is an increase in consumer properties due to major repairs.

Calculation of physical wear and tear (F and) comes down to the following:

F i = (Ps o –PS t)/Ps o,

PS t = PS – t*dPS,

t = M*D*K cm *K vi *T s,

dPS = (PS o – K r *PS + DPS)/T r, where

Ps o – the value of consumer properties at the beginning of the repair cycle,

t - operating time after major repairs,

M is the number of months worked after major repairs,

D – number of working days in a month,

K cm - shift coefficient,

Kvi – intra-shift utilization coefficient,

T s – shift duration.

6. Method of element-by-element calculation.

When calculating wear using the element-by-element calculation method, it is necessary to represent the object in the form of several main elements. Depreciation is determined for each element separately and is taken into account taking into account its share in the cost of the entire object. The wear calculation scheme is described by the formula:

F ip = f i *(c i /c S)*(T i /T S), where f i is the actual physical wear and tear of the i-th element, c i is the cost of the i-th element, c S is the cost of the object as a whole, T i is standard service life of the i-th element, T S - standard service life of the object as a whole.

A decrease in the value of capital goods may be associated not only with their loss of consumer qualities. In such cases they talk about obsolescence.

Lecture No. 3. Wear of equipment parts. Types of wear.

Wear – gradual surface destruction of the material with a change in the geometric shapes and properties of the surface layers of parts.

There is wear and tear:

Normal;
- emergency.

Depending on the reasons, wear is divided into 3 categories:

1. chemical;
2. physical;

3. thermal

Normal Wear - size changes that occur in short term due to improper installation, operation and Maintenance.

Chemical wear – consists in the formation of the thinnest layers of oxide on the surface of parts, followed by peeling off these layers. The destruction that occurs is accompanied by the appearance of rust and corrosion of metal.

Physical deterioration - the reason may be:

Significant loads;

Surface friction;

Abrasive and mechanical impact.

And at the same time the following appears on the details:

Microcracks;

Cracks;

The metal surface becomes rough.

Physical wear and tear occurs:

Smallpox;
- fatigue;
- abrasive;

Thermal wear – characterized by the formation and subsequent destruction of molecular bonds inside the metal. Occurs due to increased or decreased temperature.

Reasons affecting wear:

1. Quality of the material of the parts.

As a rule, for most parts the wear resistance is higher, the harder their surface is, but the degree of hardness is not always directly proportional to wear resistance

Materials with only high hardness have high wear resistance. However, this increases the likelihood of scratches and material particles coming off. Therefore, such parts must have high viscosity, which prevents particles from coming off. If two parts made of homogeneous materials experience friction, then, as the friction coefficient increases, they quickly wear out, therefore, more expensive and difficult to replace parts must be made from a harder, higher quality and expensive material, and cheaper simple parts must be made from a material with a low friction coefficient.

2. Quality of surface treatment of the part.

Three periods of wear of the part have been established:

The initial period of running-in is characterized by a rapid increase in the gap of the moving joints;
- period of steady wear - slow, gradual wear is observed;

A period of rapid, increasing wear - caused by a significant increase in clearances and changes in the geometric shapes of parts.

To increase the service life of parts it is necessary:

Reduce the first period as much as possible by very precise and clean processing of parts;

Maximize the second period;

Prevent the third period.

3. Lubrication.

A layer of lubricant introduced between the rubbing parts fills all the roughness and unevenness and reduces friction and wear many times over.

4. Speed ​​of movement of parts and specific pressure.

Based on experimental data, it has been established that at normal specific loads and movement speeds from 0.05 to 0.7, the oil layer does not rupture and the part works for a long time. If you increase the load, the wear of the part will increase many times over.

5. Violation of rigidity in fixed parts.

6. Violation of landings.

7. Violation of the relative position of parts in mates.

Any property of an enterprise that is used to create a product of labor becomes unusable over time, that is, it wears out. Sometimes this happens as the equipment is used or depending on the amount of work performed. The accounting department specialist must take all this data into account in the balance sheet. To do this, he must know how to calculate equipment wear, as well as answer the questions:

• What does equipment wear mean?
• What is equipment depreciation? It is related to “wear and tear”;
• How to correctly calculate equipment depreciation.

What is equipment wear and tear

By equipment wear and tear, economists understand the phenomenon of a decrease in its price and production activities.

Today this is considered one of the most important problems both in economically, and technical. Therefore, at any enterprise management is looking for various ways to reduce it.

The reason for this is that any equipment that is involved in production activities wears out over time and becomes unusable.

There are two types of wear:

• Physical;
• Moral.

Let's consider each of them separately.

Physical wear and tear is a phenomenon that occurs when equipment reaches the end of its useful life, causing its performance to gradually decline.

Thus, the main means of labor require urgent replacement with new ones or complete modernization to increase service life. From an economic point of view, the second option is more expensive, so when purchasing property for an enterprise, accountants must take it into account in the documentation. This allows it to be promptly replaced with new equipment upon expiration of its useful life. So, production will not be stopped.

Experts divide it into subtypes:

• Equipment wear and tear that occurred due to expiration of use;
• Loss of value of a fixed asset that occurs due to accidents, improper operation or mechanical damage;
• Deterioration that occurs gradually or transiently;
• The property may also be partially damaged. That is, the failure occurs in individual parts, or completely;
• Wear and tear of the operating object, which requires urgent repair in whole or in part;
• Often, a company's property needs to be written off and replaced with a new one, since the damage cannot be repaired.

Obsolescence - this phenomenon is directly related to the loss of competitiveness. That is, the equipment that is involved in production gradually loses its technical properties and decreases in value due to the appearance of new and improved models on the market at a high price. It can also be a device that has the same characteristics as the one being used, but is several times cheaper.

It is divided into:

• Partial. The management of the enterprise can transfer the equipment to another area of ​​application or modernize its components;
• Full. The only way to eliminate it is to replace it with a modernized means of production or a more financially profitable one.

Thus, the manufacturer increases the efficiency of creating labor products. In turn, this can lead to a sharp increase in costs.

How to calculate equipment wear

The degree of depreciation of a fixed asset is directly related to the concept of depreciation.

Depreciation is the loss of value of a fixed asset over the period of its operation and reflects the level of wear and tear in cash.

• Linear;
• Nonlinear (accelerated);
• Declining balance;
• Production.

In production, the first and last calculation methods are most often used.

The linear method is simple in calculations. It also fully matches legislative framework our country.

Experienced accountants use linear method to calculate the depreciation of fixed assets such as:

• Real estate;
• Measuring instruments;
• Large technical devices, the cost of which exceeds 100,000 rubles.

The calculation is made using the formula:

Ar=Fb/Tsl

• In turn, the linear method has a large number of disadvantages:
• With its help, the accountant will not be able to take into account the current inflation rate;
• The method is not suitable for equipment that has become obsolete;
• Also, wear and tear of any equipment can occur at any time. Despite this, the linear method does not allow us to take this into account when generating documentation.

For larger production facilities, the production method of calculating equipment wear is ideal. In this case, a decrease in the cost of equipment occurs due to an increase in productivity. As a result, a rapid deterioration occurs technical characteristics and parameters.

To calculate it, the formula is used:

A = (C - L) Bi / Bn, where

• A is the resulting depreciation, or wear and tear of equipment, expressed in monetary terms;
• C is the initial cost of the property;
• L - liquidation price;
• Bi is the amount of work that the equipment has performed over its entire service life;
• Bn is the amount of work for one year.

Ways to reduce

Experts highlight several ways in which efficiency can be increased own enterprise, as well as reduce wear and tear on fixed assets.

First of all, it is necessary to consider the option of modernization or renovation work, which will improve the quality of the property and the degree of its productivity.

After this, it is necessary to analyze the assets regarding the level of productivity at each of the production sites. All received data must be taken into account in the accounting documentation in order to then be guided by them.

If the enterprise has equipment that is not currently planned to be used, it can be leased to another production or organization to increase efficiency.

Lecture 2. Types of wear. Lubricants. Ways to combat wear

Technological processes carried out in the chemical industry are distinguished by a variety of parameters. The operating conditions of the equipment are determined mainly by temperature, pressure and physical and chemical properties of the medium.

Under reliability equipment understand full compliance with its technological purpose within the specified operating parameters.

Durability– the duration of maintaining the minimum acceptable reliability under the operating conditions of the equipment and the adopted maintenance system (maintenance and repair).

1.1. Main types of wear

Reduced reliability and reduced durability of equipment are caused by deterioration of its condition as a result of physical or moral wear and tear.

Under physical wear and tear one should understand the change in shape, size, integrity and physical and mechanical properties of parts and assemblies, established visually or by measurements.

Obsolescence equipment is determined by the degree to which its technical and design purposes lag behind the level of advanced technology (low productivity, quality of products, efficiency, etc.).

1.1.1. Mechanical wear

Mechanical wear can be expressed in breakage, surface wear and a decrease in the mechanical properties of the part.

• Breaking

Complete breakdown of a part or the appearance of cracks on it is the result of exceeding permissible loads. Sometimes the cause of a breakdown lies in non-compliance with equipment manufacturing technology (poor quality casting, welding, etc.).

• Superficial wear

Under any operating and maintenance conditions, surface wear of parts in contact with other parts or media is inevitable. The nature and amount of wear depend on various factors:

physical and mechanical properties of rubbing parts and media;

specific loads;

relative speeds of movement, etc.

• Wear due to friction forces

Wear is the gradual destruction of the surface of a material, which can be accompanied by the separation of particles from the surface, the transfer of particles of one body to the surface of a mating body, a change in the geometric shape of the rubbing surfaces and the properties of the surface layers of the material.

• Abrasion

Abrasion is the relative movement of parts pressed against each other. During any treatment, rubbing surfaces have roughness, i.e., grooves and tubercles. With mutual movement, the tubercles are smoothed out. As a result of the gradual running-in of the rubbing surfaces, the friction work will decrease and wear will stop. Therefore it is very important to comply set mode running-in of new equipment.

Another reason for abrasion may be the molecular contact of surfaces in individual areas, during which they merge by welding. With relative movement of the surfaces, the welding sites are destroyed: many particles are torn away from the friction surfaces.

When friction occurs, the surfaces of the parts heat up. As a result of this, the amorphous layers of run-in surfaces soften under certain conditions, are transported over certain distances and, once in the depressions, harden.

• Bullying

Scouring is the formation of rather deep grooves on the surface, which serves as a prerequisite for further intense abrasion. It has been established that the most frequent cases of scuffing occur in rubbing pairs made of the same metal.

• Abrasion

In addition to solid particles formed during abrasion, many small particles in the form of dust, sand, scale, and soot get onto the rubbing surfaces. They are introduced along with the lubricant or are formed under certain operating conditions. The influence of these particles is small if their size is less than the thickness of the lubricant layer.

• Collapse deformation and fatigue spalling

When the quality of processing of rubbing surfaces is poor, the actual contact area is much smaller than the theoretical one: the parts come into contact only with protruding ridges. When the maximum pressure is reached, the areas protruding beyond the middle contact surface are deformed by collapsing.

Frequent changes in the direction and magnitude of the load on the rubbing surfaces lead to metal fatigue, as a result of which individual particles peel off from the surfaces (fatigue spalling).

1.1.2. Erosive wear

Many environments with which parts come into contact contain solid particles (salts, sand, coke in oil streams; catalyst, sorbent, etc.), which cause abrasive wear or grinding. Similar wear is observed with strong and prolonged impacts of liquid and steam jets on the surface. Destruction of the surface of a part that occurs under the influence of friction and impact from the working environment is called erosive wear .

1.1.3. Fatigue wear

There are frequent cases when a part subjected to variable loads breaks at stresses significantly lower than the tensile strength of the part material. Complete or partial destruction of a part under the influence of stresses, the magnitude of which is less than the tensile strength, is called fatigue wear .

1.1.4. Corrosive wear

Corrosion refers to the destruction of a metal surface resulting from chemical or electrochemical processes. Corrosion can be continuous, local, intergranular and selective.

At solid corrosion, the surface of the part wears out relatively evenly. Based on the degree of uniformity of corrosion destruction of the surface layer, a distinction is made between continuous uniform (see Fig. 2.1, a) and continuous uneven (see Fig. 2.1, b).

At local Corrosion destruction does not spread over the entire surface of contact with the environment, but covers only individual areas of the surface and is localized on them. In this case, craters and depressions are formed, the development of which can lead to the appearance of through holes. The types of local corrosion are: corrosion separate spots (see Fig. 2.1, c), ulcerative (see Fig. 2.1, d), spot (see Fig. 2.1, d).

Intercrystalline (or intercrystalline) corrosion is the destruction of metals along the grain boundaries (Fig. 2.1, f). This type of corrosion is typical for parts made of chromium-nickel steels, copper-aluminum, magnesium-aluminum and other alloys.

Deeply penetrating intergranular corrosion is called transgranular (Fig. 2.1, g).

Selective(structural-selective) corrosion consists of the destruction of one or simultaneously several structural components of the metal (Fig. 2.1, h).

Rice. 2.1. Nature and forms of distribution of corrosive wear:
a – continuous uniform; b – continuous uneven; c – local;
g – ulcerative; d – point; e – intercrystalline; g – transcrystalline;
h – structural-selective

According to the mechanism of action, chemical and electrochemical corrosion are distinguished.

Chemical corrosion – corrosion of metal by chemically active substances (acids, alkalis, salt solutions, etc.).

Widespread electrochemical corrosion occurring in aqueous solutions of electrolytes, in an environment of moist gases and alkalis under the influence of electric current. In this case, metal ions pass into the electrolyte solution.

Underground (soil ) corrosion is the result of soil attacking metal. In most cases, it occurs during aeration and is local in nature. A type of soil corrosion is biocorrosion (microbiological corrosion) caused by microorganisms. Most often it appears in earthen soil, in ditches, in sea or river silt.

External surfaces of equipment, pipelines, metal structures are subject to atmospheric corrosion that occurs in the presence of an excess amount of oxygen under the alternating action of moisture and dry air on the metal.

In chemical equipment the so-called contact corrosion. It occurs at the site of contact between two different or identical metals that are in different states.

1.1.5. Thermal wear

Much of the equipment in chemical and petrochemical plants operates at high temperatures. Under these conditions, being in a tense state, steel structure Over time, it undergoes creep and relaxation.

Phenomenon creep consists of slow plastic deformation of a structural element under the influence of a constant load. If the stresses are small, then the increase in deformation over time may stop. At high stresses, deformations can increase until the product fails.

Under relaxation refers to a spontaneous decrease in stress in a part, with a constant value of its deformation, under the influence of high temperature. Relaxation can lead to equipment depressurization and accidents.

Violation of the stability of the structure at high temperatures is caused by graphitization, spheroidization and intercrystalline corrosion.

Process graphitization represents the destruction of carbide with the formation of free graphite, as a result of which the impact strength of the metal decreases. Subject to graphitization gray cast iron, carbon and molybdenum steels at temperatures above 500 °C.

Spheroidization does not significantly affect the strength of steels. It lies in the fact that lamellar perlite takes on a round granular shape over time.

1.2. Methods for monitoring and measuring wear

Qualitative and quantitative methods are used to assess corrosion damage.

The qualitative method is visual inspection sample and examining it under a microscope in order to check the condition of the surface, detect corrosion products on these surfaces or in the environment, establish changes in color and physical and chemical properties of the environment.

The quantitative method consists of determining the corrosion rate and the actual mechanical characteristics of the metal.

An indicator of the magnitude of corrosion is the depth of metal damage at individual points, determined using special instruments. The nature of corrosion and its rate are determined through systematic inspections and measurements made periodically throughout the entire service life of the equipment. However, such periodic examinations require quite frequent shutdown of devices, their preparation and opening, which reduces productive operating time.

Therefore, preference is given to the method of continuous monitoring using probes. The operating principle of the probe is based on monitoring changes in the electrical resistance of samples made of the same material as the equipment being tested. A sample of a certain size and shape is placed inside the apparatus in those areas where studying the nature of metal corrosion or the aggressive properties of the environment are of greatest interest. The readings of all probes are displayed on one panel.

It is more difficult to control the corrosion damage of non-metallic materials. The mechanism of destruction of polymer materials differs from the corrosion of metals and has not been sufficiently studied. The difficulty is that the polymer swells in the medium and quickly dissolves. These processes propagate deep into the polymer material due to diffusion.

The simplest and most common method for determining the amount of wear is micrometer , i.e. measuring the actual dimensions of parts using a variety of tools (calipers, micrometers, gauges, templates, etc.).

To more accurately determine the total amount of wear, a method is used that consists in determining the mass loss of the sample as a result of wear. This method requires careful cleaning and rinsing of parts and highly sensitive scales.

In some cases, when it is necessary to control the wear of equipment during its operation (on the go), they use integral method , which involves determining the amount of steel or cast iron that has passed into the lubricating oil as a result of wear of the friction surfaces. To do this, an oil sample is taken for chemical analysis.

In addition to normal wear, in practice there are often cases of so-called catastrophic wear, which occurs very quickly, and sometimes instantly (breakage). The possibility of catastrophic wear should be identified as soon as possible to prevent accidents. To do this, use all possible methods of external inspection and touch testing.

During an external inspection, the correct relative position of the parts and components of the machine, the tightness and strength of the connections, fastening to the foundation, etc. are checked. The temperature of the rubbing parts and the vibration of the machine or its individual components are determined by touch. Fever and unacceptable vibration may result from increased wear.

Breakage of moving parts can be easily determined by knocking or noise by ear or using a special hearing device.

Wear is a random process, as it depends on a large number of factors. Therefore, an analytical description of wear is performed using average values ​​of wear indicators.

Wear rate– absolute wear of a part over time, expressed in linear, mass or volumetric units, and measured in µm/h, g/h, mm 3 /h, respectively.

Wear rate is the ratio of absolute wear to sliding distance (µm/km, m/m).

The linear wear rate is determined by the equation

Ih = h/L,

Where h– height of the worn layer;
L– length of the friction path.

The intensity of mass wear is determined by the equation

I m = M/FL

Where M– mass of worn metal;
F– nominal surface of the friction area.

Dependency between Ih And I m determined by the formula

Ih = I mρ,

where ρ is the density of the metal.

As the temperature increases, the hardness of the material decreases, and the equation is used to describe the wear rate as a function of temperature

I = A exp( BT),

Where A, B– permanent.

To describe the dependence of wear rate on pressure P usually a power equation is used

I = CP n,

Where C, n– permanent.

The cleanliness of the surface treatment determines the actual contact surface of the rubbing parts. The cleanliness of the treatment mainly determines wear during the break-in period. In Fig. Figure 2.2 shows the change in surface roughness over time for different initial surface finishes. Time τ 1 characterizes the running-in period, i.e., when a noticeable change in roughness is observed. At τ >τ 1, a period of steady wear is observed.

The optimal roughness depends on the properties of the materials, the shape of the parts, the operating conditions of the friction pairs and the presence of lubricant.

The wear pattern of parts over time is shown in Fig. 2.3. The initial value of the gap in the connection is determined by the design of the connection. The wear curve can be divided into the following sections:

I – running-in period, characterized by increased wear due to the rapid destruction of micro-irregularities;

II – period of normal wear, characterized by a constant wear rate;

III – period of emergency wear, characterized by an increase in wear rate.

The gap δ 2, corresponding to the transition from the period of normal wear to emergency wear, is the maximum permissible. Numerical values ​​of δ 2 are given in technical conditions for car repairs.

It follows from the wear curve that the wear rate (the tangent of the tangent angle to the wear curve) decreases during the running-in period, remains constant during normal operation, and increases during emergency wear. IN general view the wear equation will have the form

The simplest linear relationship has the form

Where A, B– coefficients.

RELIABILITY AND REPAIRABILITY OF EQUIPMENT

Any device after manufacture or repair must work for a certain time. The need and frequency of repairs are determined by its reliability.

Reliability– the property of a product to perform its functions, maintaining performance within specified limits for a required period of time.

Performance– the state of an object in which it is capable of performing specified functions, maintaining the values ​​of specified parameters within the limits established by regulatory and technical documentation.

Inoperability– the state of the object in which the value of at least one of the specified parameters does not meet the requirements of regulatory and technical documentation.

Reliability– the property of an object to continuously remain operational for a certain period of time.

Refusal– an event consisting in a malfunction of an object.

Limit state- this is the state of an object in which its further operation must be terminated due to an irreparable violation of safety requirements.

Operating time– duration or volume of work of the object.

Technical resource– operating time of the object from the start of operation or its resumption after major repairs until the onset of the limit state.

Durability– the property of an object to maintain operability until a limit state occurs with an established maintenance and repair system.

Maintainability– a property of an object that consists in its adaptability to preventing and detecting the causes of its failures and eliminating their consequences by carrying out repairs.

Object being repaired– this is an object whose serviceability and performance in the event of a failure or damage is subject to restoration.

Unrepairable object– this is an object whose serviceability and performance in the event of a failure or damage cannot be restored.

The above definitions show that equipment reliability depends on the quality of maintenance and repairs. Reliability issues should be of greatest importance when developing new equipment. In the chemical industry, repair services play a large role in increasing reliability.

Failure of parts most often occurs not due to insufficient strength, but due to wear of the working surfaces.

Secondary resource, i.e. the resource acquired after the first major overhaul is not always equal to the primary resource of the new machine. It is as if fatigue or aging is accumulating in the car, which cannot be eliminated by major renovation. However, the main reason for the low secondary resource is the lower quality of repair work compared to the quality of work carried out during the manufacture of the machine at a specialized machine-building plant.

Quantitative indicators of reliability are expressed in the form of any absolute or relative values. Reliability cannot be accurately measured or predicted; it can only be approximated by specially organized tests or collection of operational data.

An indicator of reliability is also failure rate λ is the number of equipment failures per unit of time, divided by the number of operated equipment of the same type.

In accordance with the physical wear pattern, a component failure rate curve is constructed (Fig. 2.4). Section I characterizes the change in the failure rate during the running-in period, section II – the failure rate during the period of normal operation, section III – the change in the failure rate during the period of increased wear.

Rice. 2.4. Sudden failure rate curve λ of a part

Possible types failures:

1. Failures during the early period of machine operation. Run-in failures are a consequence of imperfect technology for manufacturing parts or poor quality assembly and control.

2. Sudden failures - occur when there is a sudden concentration of load exceeding the design one. They occur randomly, and it is impossible to predict their occurrence, but it is possible to determine the probability of random failures.

3. Failures caused by wear and tear of parts are the result of machine aging. The means to prevent them are timely inspections, lubrication, repair and replacement of worn parts.

Maintainability characterized by the machine’s adaptability to detect damage, maintainability and repairability.

The ability to detect damage and diagnose the technical condition without disassembling the machine depends on the design, the presence of safety, signaling, measuring devices and components open to view.

Maintainability is assessed by the ease of access to components and individual parts for inspection and repair and depends on the presence of openable hatches and covers.

Maintainability determined by the machine’s ability to replace parts and the ability of parts to be restored.

Maintainability is quantitatively characterized by the percentage of time the device is in good operation:

Where T b – duration of trouble-free operation;
T p – duration of downtime for repairs;
T o – time spent on maintenance.

The basic requirements for equipment maintainability can be divided into two groups.

Group 1 includes requirements that ensure the maintainability of equipment during on-site inspection and repair:

a) free access to components and parts to be inspected, adjusted or replaced;

b) quick replacement of wearing parts;

c) adjusting the interaction of components and parts disrupted during work;

d) checking the quality of lubricant, replacing it or replenishing it at the site of equipment operation;

e) quickly determine the causes of accidents and equipment failures and eliminate them.

The 2nd group includes requirements that ensure maintainability during repairs in the RMC of enterprises:

a) ease of disassembly and assembly of units, as well as complexes;

b) the use of simple mechanization during disassembly and assembly operations;

c) maximum possibility of restoring the nominal dimensions of wearing elements;

d) ease of checking the condition of parts and assemblies after bench tests;

e) the ability to check the interaction of all parts of the equipment after repair.

The governing documents regulating the activities of the accounting department list fixed assets. It is impossible to formalize the disposal of expensive equipment, vehicles or complex systems without systematically charging depreciation. Using this parameter, the useful life of the unit is determined, and its replacement is planned. Often, due to budget limitations, enterprises leave fixed assets in the operating fund. True, this does not guarantee the quality of workmanship and, most importantly, the safety of working on such equipment.

Depreciation of fixed assets refers to the degree to which expensive assets that belong to the organization lose their value and consumer properties. The essence of calculating the degree of wear and tear is a permanent reduction in the price of the product in accordance with the actual period of use. It should be distinguished that wear and tear as such must be accompanied by direct exploitation of the funds.

If time passes, the price decreases, but the price is nothing more than obsolescence.

The following factors influence physical or material wear and tear:

• The volume of loading of funds that are directly involved in the production process
• Features of technology ( technological process), which are used in a specific production
• The existing qualifications of the equipment operator, as well as his personal attitude towards the entrusted property
• The quality of machines or vehicles that are put into operation
• Other parameters, such as storage conditions, maintenance and care of fixed assets

Obsolescence refers not only to the obsolescence of existing facilities, but also to the degree of influence exerted by the results of the introduction of new, more progressive funds. In the latter case, the measures are more than justified, which is confirmed by the very real economic effect.

An example of such implementation is the acquisition of equipment, which, unlike the old analogue, is equipped additional functions. Typically, among such opportunities, tools are highly valued, due to which manual labor is reduced (occurs).

In the practice of business entities, the concept of removable and irreparable wear is used. Removable technical deficiencies make it possible to extend the life of equipment due to restoration costs. Such actions include restoring the operational properties of gas meters, plumbing equipment or units in general. In this case, such a parameter as the amount of additionally acquired value is taken into account. If this value is greater than the allowable budget for the repair of fixed assets, wear and tear is considered removable.

How to calculate the amount of depreciation

In order to calculate the decrease in the consumer properties of an object, several methods are used. All of them are generally accepted, but the choice of a particular one can be based solely on the economic benefit pursued by the enterprise.

The most difficult part of accounting calculations is the recovery of accounting data. So, if the necessary information is not available, an integrated approach will be necessary:

How is car depreciation calculated?

As a result of a traffic accident, the car inevitably loses its appearance, commodity value. On the one hand, the car owner does not need to take special measures. For repairs they will charge him as much as necessary. In this case, replacement of parts, as a rule, occurs with new analogues or used ones with the consent of the owner.

The need to carry out calculations to assess the degree of wear and tear arises when a person applies for an insurance premium to his insurer. According to the current agreement, the person will be compensated for the cost of restoration work and the price of spare parts, taking into account wear and tear. If in the first case a citizen can count on the application of current prices, then in the second case a large number of disputes almost always arise.

Since 2010 in Russian Federation There is a document in force, the provisions of which are referred to by experts from independent agencies, representatives of insurance companies and vehicle owners themselves. Count material damage in accordance with the Government Resolution, it implies determining the fair value of spare parts taking into account their depreciation.

Each side of the conflict may interpret this document differently, but the fact remains: citizens use it to compare their losses. quite complex, but in any case they help clarify the situation. A special group includes spare parts for a car, which have a direct impact on safe driving.

For example, for body wear vehicle parameters such as age and manufacturer’s warranty against through corrosion are used. To calculate the depreciation of a machine tire, the following initial data are taken: the height of the pattern of the new product and the actual height, the parameter of the minimum permissible height. An additional factor that corrects the degree of wear is the age factor. So, if the tire has been in use for more than three but less than 5 years, a 15% deflator is used. For older items more than five years old, the amount is adjusted by 25%.

Studying trends in establishing wear indicators, it is noted that underestimation of coefficients occurs for the best-selling car brands in Russia. According to calculated data, the average depreciation of a domestic car is 5-6% per year. It turns out that after 20 years there is no particular point in taking out insurance, since the insurance company will only pay for repairs, but not for parts.

This issue was resolved by the legislator only in 2014. According to the regulations of the Central Bank of the Russian Federation, the maximum degree of wear and tear for a car cannot exceed 50%.

Still, calculating wear and tear is best left to experts. Experts take into account three stages in which a part becomes obsolete. The first is the running-in of adjacent parts as a result of friction. The second stage is considered the normal period of operation. The third period is considered the time of critical (complete) wear and tear, at which the car or its individual component becomes unsafe.

How to reduce wear

When talking about the physical wear and tear of individual components, mechanisms and car parts, we mean friction. This is the main reason why products wear out, which inevitably leads to the need to replace it.

The most common way to combat the phenomenon of friction is the use of additives, special compounds, oils and other substances. Often such materials are called metal conditioners. In some cases, changing the oil gives the expected effect - the car owner spends less on purchasing spare parts. Experienced drivers usually try to purchase time-tested products that do not contain solid particles or compounds.

Particular attention should be paid to the need for maintenance. The principle of reducing wear on the driving mechanisms of a car is quite simple: if you replace used parts in a timely manner, this will prevent the failure of more serious units.

In first place among the leading components is the body. It not only provides protection for internal mechanisms, the driver and passengers from precipitation, but also serves as the basis for fastening and assembling the entire vehicle. Body wear can be reduced by constantly monitoring the surface of the paintwork. If defects are detected, corrective measures should be taken immediately (priming and painting).

To determine irreparable wear and tear, use the amount of value by which the price of an object is reduced due to a cause-and-effect relationship with its value. When examining the quality of funds, both excess and deficiency may be found useful properties. The determination of depreciation in this case is based on the calculation of capitalized losses.

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