الاستخدام المحاسبي لأنموذج المسار الحرج (CPM )‎ في ترشيد كلف الصيانة بالتطبيق على معمل سمنت حمام العليل القديم

الملخص EN

The maintenance costs are considered to be one of the most important types of accountancy, because of its current increase during the past decades.

The technical development of industry has led to the development of machines, and constantly the complexity of their designs.

This point reflected in the maintenance costs, and the rate of production.

In order to decrease the maintenance costs without damages and with a high performance, the productive companies has followed several methods to lower the maintenance costs, such as lowering the number of labors, or non-using of the high professionals cause of high cost effective and non-applicability of the proactive maintenance.

Despite the fact that these approaches have been used to lower the maintenance costs in general.

They affected negatively in the performance of the maintenance department.

The current study came up to solve the problem of increasing the maintenance cost via the methodology of scientific researching, specially the use of critical path method (CPM) to lower these costs throughout setting identified programs to maintain all production lines and developing the efficiency all the time out.

This may lead to lower all costs to stoppages.

Thus, the research consisted of five sections.

Section one talked about the stoppages, section two submitted maintenance and the classification of it.

Section three treated with the elements of maintenance costs and the ways of rationalization.

Chapter four explained the modern scientific methods of rationalizing the maintenance costs.

Final section included the practical application on Hammam AL-A’lil Old Cement Factory.