Expenses on the maintenance and equipment operation appreciably depend on a volume of output, therefore in the course of the analysis recalculation of separate articles of expenses for percent of performance of the plan on commodity output (in the given example it has made 101,3%) is made.

The Absolute over-expenditure of charges and equipment operation has made 12 thousand rbl., or 1,6% in comparison with the plan, and relative---- 1-6 thousand rbl., or 0,8%

The Analysis is spent under each article of the analytical account. Deviations under the first article can be at the expense of introduction in operation of the new equipment or vehicles or, on the contrary, their leaving. To state an estimation it is possible only taking into account concrete conditions. So, the increase in expenses under this article can be regarded both as positive, and as the negative factor.

Under the second article level of expenses depends on the organisation of service of the equipment, rational use lubricant and obtirochnyh materials. The over-expenditure under this article basically is considered as the negative factor.

Under the third article of a deviation can arise because of departments zavodoupravlenija, suppliers, other shops etc. For example, idle times, change of technological process, shifts in structure of developed production etc.

The Special attention is given to article ' Operating repair of the industrial equipment '. Here it is necessary to analyze not only expenses, but also volume of the executed repair work. Shop expenses are in a similar way analyzed also.