MS 57 Free Solved Assignment
Q 1 What do you understand by “Planned Maintenance Management system”? Explain any two documents required in planned maintenance.
Ans. The maintenance work management system supports the efficient drawing up of various documents for the maintenance work at nuclear power stations and the speeding up of the permission procedure.
In addition, it improves the quality assurance of the safety and reliability of the maintenance work. Key merits of the system are:
1. Efficiently drawing up various documents for the maintenance work by using the stored data for the previous maintenance work and the pipe and instrument diagram (P and ID) data.
2. Supporting the management work for the contemplation of maintenance work safety by using the isolation information stored on the computer system.
3. Speed up the permission procedure by electronic mail and electronic permission.
4. Displaying additional information such as the specifications of equipment, maintenance result, and maintenance plan by linking up with the database of another system
5. Reducing the cost of hardware devices by using client/server network configurations of personal computers and a personal computer server. (author)
The Mitsubishi Electric Co., Ltd. has developed to introduce various computer systems for desk-top business assistance in a power plant such as system isolation assisting system, operation parameter management system, and so on under aiming at business effectiveness since these ten and some years. MS 57 Free Solved Assignment
Recently, by further elapsed years of the plants when required for further cost reduction and together with change of business environment represented by preparation of individual personal computer, further effectiveness, preparation of the business environment, and upgrading of maintenance in power plant business have been required.
Among such background, she has carried out various proposals and developments on construction of a maintenance and management system integrated the business assistant know-hows and the plant know-hows both accumulated previously.
They are composed of three main points on rationalization of business management and document management in the further effectiveness, preparation of business environment,
TBM maintenance, the introduction of CBM maintenance and introduction of maintenance assistance in upgrading of maintenance.
Here was introduced on system concepts aiming at the further effectiveness of the nuclear power plant business, preparation of business environment, upgrading of maintenance and maintenance, and so on, at a background of environment around maintenance business in the nuclear power plants (cost-down, highly elapsed year of the plant, change of business environment). (G.K) MS 57 Free Solved Assignment
Since highly reliable operation is required in a nuclear power plant, monitoring during operation and periodical inspection are conducted carefully.
The present invention provides maintenance and management systems for providing an aid so that these systems are combined effectively and operated rationally based on unified information management.
That is, the system contains data bases comprising information for the design of the equipments and pipelines of a plant, information for the exchange of equipment parts, information for the history of plant operation, information for the monitoring and inspection, and information for the management of repair operation,
In addition, it has an equipment part history management sub-system for managing equipment part exchange information, an operation history management sub-system for managing the operation state of the plant,
an operation history management sub-system for managing equipment monitoring inspection data and operation management sub-system for managing periodical inspection/ repairing operation.
These sub-systems are collectively combined to manage the maintenance and management jobs of the plant unitarily. (I.S.)
For a variety of economic and technical reasons, there has been a growing concern with the aging of complex systems and components and the role that maintenance can play in reducing this degradation. MS 57 Free Solved Assignment
A study for the Nuclear Regulatory Commission was recently undertaken to identify effective maintenance practices that could be adapted by the nuclear industry in the United States to assist in managing the aging degradation of plant systems and components.
Four organizations were examined to assess the influence that their maintenance programs have on their ability to address the systems and component aging degradation issues.
An effective maintenance program was found to be essential to the management of system and component aging.
The four key elements of an effective maintenance program that are important to an aging management program were identified.
These are: the selection of critical systems and components, the development of an understanding of aging through the collection and analysis of equipment performance information;
the development of appropriate preventive and predictive maintenance tasks to manage equipment and system aging degradation; the use of feedback mechanisms to continuously improve the management of aging systems and components.
These elements were found to be common to all four organizations.
In examining how the four organizations have structured their maintenance programs to include these key elements provides valuable lessons not only for the nuclear power industry, MS 57 Free Solved Assignment
but also for any industrial organization that is concerned with the management of system and component aging degradation. This document provides detail, of these studies
Q 2 What is meant by cost absorption and cost apportionment? Discuss the methods of cost absorption and state which method do you consider to be the best and why?
Ans. Absorption costing, sometimes called “full costing,” is a managerial accounting method for capturing all costs associated with manufacturing a particular product.
The direct and indirect costs, such as direct materials, direct labor, rent, and insurance, are accounted for by using this method.
• Absorption costing is required by generally accepted accounting principles (GAAP) for external reporting.
• Absorption costing differs from variable costing because it allocates fixed overhead costs to each unit of a product produced in the period.
• Absorption costing allocates fixed overhead costs to a product whether or not it was sold in the period.
• This type of costing method means that more cost is included in the ending inventory, which is carried over into the next period as an asset on the balance sheet.
• Because more expenses are included in ending inventory, expenses on the income statement are lower when using absorption costing.
Understanding Absorption Costing : MS 57 Free Solved Assignment
Absorption costing includes anything that is a direct cost in producing a good in its cost base.
Absorption costing also includes fixed overhead charges as part of the product costs.
Some of the costs associated with manufacturing a product include wages for employees physically working on the product, the raw materials used in producing the product, and all of the overhead costs (such as all utility costs) used in production.
In contrast to the variable costing method, every expense is allocated to manufactured products, whether or not they are sold by the end of the period.
Absorption Costing vs. Variable Costing :
The differences between absorption costing and variable costing lie in how fixed overhead costs are treated.
Absorption costing allocates fixed overhead costs across all units produced for the period.
Variable costing, on the other hand, lumps all fixed overhead costs together and reports the expense as one line item separate from the cost of goods sold (COGS) or still available for sale. MS 57 Free Solved Assignment
Variable costing does not determine a per-unit cost of fixed overheads, while absorption costing does.
Variable costing will yield one lump-sum expense line item for fixed overhead costs when calculating net income on the income statement.
Absorption costing will result in two categories of fixed overhead costs: those attributable to the cost of goods sold, and those attributable to inventory.
Assets, such as inventory, remain on the entity’s balance sheet at the end of the period. Because absorption costing allocates fixed overhead costs to both cost of goods sold and inventory,
the costs associated with items still in ending inventory will not be captured in the expenses on the current period’s income statement. Absorption costing reflects more fixed costs attributable to ending inventory.
Absorption costing ensures more accurate accounting for ending inventory because the expenses associated with that inventory are linked to the full cost of the inventory still on hand.In addition, more expenses are accounted for in unsold products,
which reduces actual expenses reported in the current period on the income statement. This results in a higher net income calculation compared with variable costing calculations.
Because absorption costing includes fixed overhead costs in the cost of its products, it is unfavorable compared with variable costing when management is making internal incremental pricing decisions. MS 57 Free Solved Assignment
This is because variable costing will only include the extra costs of producing the next incremental unit of a product.
Q 3 “The primary function of maintenance management is to ensure the availability of the plant and equipment.” However intrinsic to this requirement is the necessity to provide maximum reliability and safety. Explain the maintenance techniques for safety and environmental improvements.
Ans. Maintenance activities are related with repair, replacement and service of components or some identifiable group of components in a manufacturing plant so that it may continue to operate at a specified ‘availability for a specified period.
Thus maintenance management is associated with the direction and organisation of various resources so as to control the availability and performance of the industrial unit to some specified level.
Thus maintenance management may be treated as a restorative function of production management which is entrusted with the task of keeping equipment/machines and plant services ever available in proper operating condition.
The minimization of machine breakdowns and down time has been the main objective of maintenance but the strategies adopted by maintenance management to achieve this aim have undergone great changes in the past.
Maintenance has been considered just to repair the faulty equipment and put them back in order in minimum possible time. MS 57 Free Solved Assignment
In view of the utilization of mostly general purpose/conventional machines with low production output, the demands on maintenance function were not very high.
But with fast developments in the design, development and mechanisms of control such as electronic, NC and CNC in machine tools the manufacturing scenario has changed a lot.
The stringent control of dimensional tolerances and surface finish of the product have increased the tendency to adopt standardization and interchange-ability of parts/components of machines.
In the current production setups even a minor down time leads to serious production problems both technological as well as economical.
All this is pue to tough competition in the industrial market. Under the present circumstances effective and objectively designed efforts to update maintenance management has become a necessity.
Importance of Maintenance Management:
Maintenance management is responsible for the smooth and efficient working of the industrial plant and helps in improving the productivity.
It also helps in maintaining and improving the operational efficiency of the plant facilities and hence contributes towards revenue by decreasing the operating cost and improving the quality and quantity of the product being manufactured.
As a service function it is related with the incurrence of certain costs.
The important component of such costs are – employment of maintenance staff, other minor administrative expenses, investment in maintenance equipment and inventory of repair components/parts and maintenance materials.MS 57 Free Solved Assignment
Absence of plant maintenance may lead to frequent machine breakdown and failure of certain productive centres/services which in turn would result in stoppages of production activities, idle man and machine time,
dislocation of the subsequent operations, poor quality of production, failure to meet delivery dates of product supply, industrial accidents endangering the life of workers/ operators and allied costs etc.
Q 4 Explain one component redundancy yields higher reliability than unit redundancy. For the general case of an n-component series system, prove that it is true.
Ans. In order to construct a reliability block diagram, the reliability-wise configuration of the components must be determined.
Consequently, the analysis method used for computing the reliability of a system will also depend on the reliability-wise configuration of the components/subsystems.
That configuration can be as simple as units arranged in a pure series or parallel configuration.
There can also be systems of combined series/parallel configurations or complex systems that cannot be decomposed into groups of series and parallel configurations. The configuration types considered in this reference include:
• Series configuration. MS 57 Free Solved Assignment
• Simple parallel configuration.
• Combined (series and parallel) configuration.
• Complex configuration.
• k-out-of-n parallel configuration.
• Configuration with a load sharing container (presented in Load Sharing).
• Configuration with a standby container (presented in Standby Components).
• Configuration with inherited subdiagrams. Configuration with multi blocks.
Configuration with mirrored blocks.
In a series configuration, a failure of any component results in the failure of the entire system. In most cases, when considering complete systems at their basic subsystem level, it is found that these are arranged reliability-wise in a series configuration.
For example, a personal computer may consist of four basic subsystems: the motherboard, the hard drive, the power supply and the processor.
These are reliability-wise in series and a failure of any of these subsystems will cause a system failure. In other words, all of the units in a series system must succeed for the susten to succeed MS 57 Free Solved Assignment
In the case where the failure of a component affects the failure rates of other components (i.e., the life distribution characteristics of the other components change when one component fails), then the conditional probabilities in equation above must be considered.
In a series configuration, the component with the least reliability has the biggest effect on the system’s reliability.
There is a saying that a chain is only as strong as its weakest link. This is a good example of the effect of a component in a series system.
In a chain, all the rings are in series and if any of the rings break, the system fails. In addition the weakest link in the chain is the one that will break first.
The weakest link dictates the strength of the chain in the same way that the weakest component/subsystem dictates the reliability of a series system.
As a result, the reliability of a series system is always less than the reliability of the least reliable component.
The number of components is another concern in systems with components connected reliability-wise in series. As the number of components connected in series increases, the system’s reliability decreases. MS 57 Free Solved Assignment
The following figure illustrates the effect of the number of components arranged reliability-wise in series on the system’s reliability for different component reliability values.
This figure also demonstrates the dramatic effect that the number of components has on the system’s reliability, particularly when the component reliability is low.
In other words, in order to achieve a high system reliability, the component reliable must be high also, especially for system with many componenets arranged reliabiltiy wise in series.
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