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A framework for costing planned maintenance

Mohamed Ali Mirghani (Department of Accounting and MIS, King Fahd University of Petroleum and Minerals, Dhahran, Saudi Arabia)

Journal of Quality in Maintenance Engineering

ISSN: 1355-2511

Article publication date: 1 September 2001


This paper proposes a costing framework with the objective of providing reliable, relevant, and timely information about the actual costs and the cost efficiency of planned maintenance jobs. The proposed framework includes direct materials, direct labor, and support services costs. The traceability criterion is used for assigning direct materials and direct labor costs to planned maintenance jobs. However, support services costs are allocated to planned maintenance jobs using the concepts and techniques of activity‐based‐costing (ABC). The proposed framework provides a complete audit trail of planned maintenance costs. It also provides a functionality that could be added to enterprise resource planning (ERP) systems.



Mirghani, M.A. (2001), "A framework for costing planned maintenance", Journal of Quality in Maintenance Engineering, Vol. 7 No. 3, pp. 170-182.




Copyright © 2001, MCB UP Limited