In the maintenance management system, cost is the element that financially quantifies the use of a resource. The most common maintenance costs are internal expenditure (costs per hour/worker), and invoices for materials and services.

The cost of maintenance, if properly implemented, will provide the maintenance manager a sense of great detail, allowing seeing expenditure relating to individual equipment and interpret it according to various aspects, such as type of activity, department, supplier, etc.

For the purpose of analysis and reporting to the general management of the organisation, taking into account that the latter will likely not be interested in analysing minute details, the cost should be coordinated in a two — dimensional structure of cost centres and categories — the cost centre logging “where” and the categories “on what”. Such a structure will provide a consistent reporting system of costs and will allow for the building of maintenance budgets and promoting budgetary control or management control.

Impute Statuses of an Expense Worksheet:

Where the value of an Expense Worksheet is fixed, the following statuses can be applied:

• Allocated — When the total value of the cost of items equals the total document cost
• Partially allocated — The sum of the values of the items are lower than cost document total;
• Nothing allocated — No item of cost was attributed to the document;
• Over-charged — The total value of items exceeds the cost document value.

In the event the value of the Expense Worksheet is variable, the document will always remain in the A-status — Allocated.

In the program, only cost items come into play. Cost Documents only serve to coordinate these items in understandable documents for the management of the organisation.