The Cost Planning and Cash Limits for Repair and Maintenance Work in the AIC

The effective functioning of the agro-industrial complex (AIC) mostly depends on the structure and size of the costs of the formation and operation of the engineering production base. In agriculture, the agronomic terms of technological operations, the complexity of production, the quality of the resulting product, and its cost depend on the state of the technical means. A significant share of the cost of agricultural products is the cost of operating machinery and equipment. The optimization of these costs is based on a rational distribution of repair and maintenance work between the levels of the repair base of the regional agro-industrial complex. The paper focuses on the methodology of cost planning and identifies the technologies for optimizing the distribution of repair work. The task of optimizing the distribution of repair and maintenance work, taking into account the specialization of the repair and maintenance base of the district, is to take down the total reduced costs by type of work. The objective function that allows solving the problem of optimizing the process of servicing equipment is proposed. The cost limits for the main types of repair and maintenance work are determined by the example of the economy of the Rostov region. The techniques for indexing costs in planning, which will more accurately reflect costs taking into account inflationary processes and other economic changes, are proposed. The distribution of the repair work by enterprises of various levels has been completed. The obtained results allow us to substantiate the production parameters and structure of the repair and maintenance facilities of a specific administrative region. The creation of information databases, scheduling, and aggregation of data flows for regulating end-to-end production processes on the current state of agricultural machinery, and upcoming periodic maintenance will increase the speed of response to failures and machine downtime, increase labor productivity, thereby becoming the basis for making operational decisions.