Improving the planning and accounting of material costs for the repair and maintenance needs of an industrial enterprise

The optimal use of material resources is an essential factor in ensuring the profitability of the business of an enterprise in the real sector of the economy. An essential part of the system of material resources of an industrial enterprise is the material costs of repair and maintenance needs. The purpose of the research presented in this article is to structure the information space with a high level of transparency and improve the quality of tools for operational planning and accounting of these expenses of an industrial enterprise at all stages of production activity; The tasks include the development of a model for improving operational planning of the need for these resources for repairs, maintenance and operation of production equipment in the context of production orders and operational accounting, including the preparation of management reports on the implementation of planned plans. The research used methods of systematic and situationally oriented analysis; collection, accumulation and systematization of information about economic activity; economic analysis; classification; aggregation; reduction; generalization; graphical visualization of data; comparison; process approach.