METHODS FOR DEFINING OF A MANUFACTURER’S WARRANTY EXPECTED COSTS
https://doi.org/10.21683/1729-2646-2013-0-3-76-87
Abstract
The paper presents the methods for defining a manufacturer’s expected costs for warranty maintenance of products. It is shown how to calculate the cost of warranty repairs, with the failure rate of radio-electronic equipment at the design phase taken into account, and put them into the structure of a product’s price, with the duration of warranty borne in mind. Having estimated the expected cost of warranty, a manufacturer can reduce costs by making a reserve fund for warranty service that allows saving money on profit tax.
About the Authors
I. L. Akhramovich
Interregional association Morinformsystema;
JSC Concern Morinsis-Agat
Russian Federation
Russian Federation
Member of International Information Academy and Russian Academy of Sciences, doctor of technical science, professor, director general;
quality deputy technical director
S. A. Kogut
JSC Concern Morinsis-Agat
Russian Federation
Head of reliability department
Russian Federation
Head of reliability department
F. V. Tereschenko
JSC Concern Morinsis-Agat
Russian Federation
Engineer of reliability department
Russian Federation
Engineer of reliability department
References
1. GOST RB 15.306-2003. The system of development and putting products into production. Military equipment. Warranty obligations. Basic guidelines.
2. GOST R 27.002-2009 Reliability. Terms and definitions.
3. Vasilyev Y.A. Development and use of reserve fund for warranty repair. AJUDAR consulting group: Journal Construction: Bookkeeping and taxation. 2009, No.10.
4. Russian Federation Tax Code (with amendments as of 21 April, 2011).
Review
For citations:
Akhramovich I.L., Kogut S.A., Tereschenko F.V. METHODS FOR DEFINING OF A MANUFACTURER’S WARRANTY EXPECTED COSTS. Dependability. 2013;(3):76-87. https://doi.org/10.21683/1729-2646-2013-0-3-76-87
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ISSN 1729-2646 (Print)
ISSN 2500-3909 (Online)
ISSN 2500-3909 (Online)
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