Sustainable budgeting of maintenance activities using technical indicators

The research presented in this paper is materialized by applying a method for maintenance activity that takes into account the technical efficiency indicators of the equipment. The control of the maintenance expenses to be budgeted is enabled by the adaptive character of these indicators which characterize the path of the previous productive process of the equipment. This paper analyzes ‒ as a case study ‒ the effects of using the budgeting method based on assets technical indicators and the price-per-product reporting index (between the past and present period for one year). The method is applied for the maintenance works needed to keep in good operation condition a concrete pipe pushing machine run by the company SC SOPMET SA. It is demonstrated that the application of this adaptive method to budget formulation stabilizes significantly the expenses level in maintenance activity.