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Analysis of the machine operation costs included in the construction costs

This study discusses and analyzes the costs of operation of machines and mechanisms included in the construction costs. When calculating the estimate cost using the input, input and index or base and index methods, various techniques are applied for accounting the cost of machine and mechanism opera...

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Bibliographic Details
Published in:AIP conference proceedings 2022-08, Vol.2434 (1)
Main Authors: Yamshchikova, I. V., Doroshenko, T. G.
Format: Article
Language:English
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Summary:This study discusses and analyzes the costs of operation of machines and mechanisms included in the construction costs. When calculating the estimate cost using the input, input and index or base and index methods, various techniques are applied for accounting the cost of machine and mechanism operation, as well as various techniques for determining the cost of machine hour cost. The authors analyzed various methods for calculating the cost of machine hours by type of mechanisms, as well as the cost of machinery and motor vehicle operation by types of activities, and have found deviations for the analyzed mechanisms and activities. The results of the analysis made by the authors allowed to propose an improvement of the machine and mechanism operation cost calculation in order to optimize the construction costs.  
ISSN:0094-243X
1551-7616
DOI:10.1063/5.0092092