MK autobuss AS bussipargi töökoja tasuvuse analüüs

Lõputöö teema sai valitud, kuna tekkis võimalus teha ettevõttega koostööd ja neil oli aktuaalne probleem. Terve ettevõtte aeg oli tehtud asju samat moodi, kuigi ajad on muutunud ja teenused lähevad kallimaks, kuid samas on juurde tekkinud palju uusi võimalusi. Töö kirjutamisel alustati üldpildi saavutamisega, et millega ettevõte tegeleb, kus ja millised ning kui suured on nende hooned. See info leiti ettevõttes töötajaga suheldes ning sisedokumente uurides. Autor tõi välja bussid mida ettevõte igapäevaselt kasutab ja omab tööde teostamiseks. Teises peatükis uuriti ettevõtte töökoja kulusid, alustades sellega, et üritati välja selgitada milliseid remonttöid töökojas teostatakse ja mida ostetakse sisse, spetfiilistematest asjadest ostetakse sisse mootoriremondi jaoks vajalikke töid, sest sellise tehnika soetamine on väga kulukas. Kuid põhiline asi mis jäi autorile silma ja analüüsiti hiljem oli rehvivahetuse teenuse sisseostmine. Peale seda vaadeldi hooldusplaane, selgitati välja kui tihti neid teostatakse ja mis on varuosade maksumus selliste tööde jaoks. Järgmisena võeti vaatesse töökoja ülalpidamiskulud, mis sisaldasid endas püsikulusid, ehk siis töökoja rent ja kommunaalkulud ning püsikulude sisse arvestas autor ka personaliga seotud kulud, kuna töökoda ei saa ilma personalita funktsioneerida. Järgmises alapeatükis mis kuulus samuti töökoja ülalpidamiskulude alla toodi välja viimase kolme aasta kulud töövahendite soetamisele ja õlide ning teiste vedelike puhul samamoodi, kuna need tooted on vajalikud ja kuuluvad ettevõtte põhiprotsesside alla, et suudetaks busse ise remontida. Kolmandas peatükis tõi autor välja ettepanekud ettevõttele, esimesena pakkus autor täisteenusrendi sisseostmist uute busside tarbeks. Teiseks pakuti välja töökoja kaasajastamist, mis hetkel sisaldas endas ettevõttele rehvipinkide soetamist, et ei peaks seda enam teenusena sisse ostma, kuna ajakulu on ootamisel ja töötajatele palga makmisel täpselt sama suur. Selles peatükis arvutati välja hetkel teenusena sisseostes rehvide vahetamise kulu aasta peale. Viimases peatükis analüüsitakse rehvipinkide soetamise kulu ettevõttele, teostatakse ka prognoos kunaseks soetatud tehnika peaks end ära tasuma ja ettevõttel kulusid kokku hoidma. Antud peatükis arvutati veel välja töökoja aastane ülalpidamiskulu, mis sisaldab siis põhikulusid, ehk töökoja renti, kommunaalkulusid kui ka personaliga seotud kulusid, bussidele ja töökojale vajaminevaid vedelikke ja töövahendeid ei arvestatud, kuna töövahendid on ühekordne kulu pikas perspektiivis ja ei saa seda aasta üldkuludesse kergelt arvestada. Peale seda arvutati välja aastane hoolduste kulu bussipargile, selleks võeti keskmine läbisõit ja arvestati hooldusplaani järgi ühe bussi kohta aasta hoolduse kulu, mis sisaldas siis endas õlide ja teiste vedelike hinda ning teisi varuosasid. Selle alusel saadi arvutuslik hoolduste kulu suurus kogu bussipargi peale. Töö lõpetuseks autor võttis kõik info kokku ja sai järeldusele, et töökoja omamine ja selle uuendamine on ettevõttele pikas perspektiivis kasumlikum kui teenusena kõige sisse ostmine.

The topic of the dissertation, which is Profitability Analysis of MK Autobuss AS Bus Fleet Workshop, was chosen because there was an opportunity to cooperate with the company and they had a topical problem. Throughout the company, things had been done the same way, although times have changed and services are becoming more expensive, but many new opportunities have emerged. When writing the work, we started by getting an overview of what the company is doing, where and what and how big their buildings are. This information was found by communicating with the employee and by examining internal documents. The author pointed out the buses that the company uses and owns on a daily basis to perform the work. The second chapter examined the company's workshop costs, starting with trying to find out what repairs are carried out in the workshop and what is outsourced, more specific things are outsourced for engine repairs, as it is very expensive to purchase such equipment. However, the main thing that caught the author's attention and was later analyzed was the outsourcing of a tire change service. After that, the maintenance plans were looked at, how often they were carried out and what the cost of spare parts for such work was. Next, the maintenance costs of the workshop were considered, which included fixed costs, ie workshop rent and utilities, and the author also included personnel costs, as the workshop cannot function without staff. The next sub-chapter, which also included the workshop's maintenance costs, highlighted the costs of purchasing equipment and oils and other fluids over the last three years, as these products are necessary and part of the company's core processes to be able to repair the buses themselves. In the third chapter, the author presented proposals for the company, the first offered to outsource full-service leasing for new buses. Secondly, a modernization of the workshop was proposed, which at the moment included the purchase of tire machines for the company so that it would no longer have to be purchased as a service, as the time spent waiting and paying employees is exactly the same. In this chapter, the cost of changing tires at the time of outsourcing as a service was calculated on an annual basis. The last chapter analyzes the cost of acquiring tire machines for the company, also the author makes a forecast when the acquired equipment should pay off and the company can save costs. This chapter also calculated the workshop's annual maintenance cost, which then includes basic costs, ie workshop rent, utilities, as well as staff costs, fluids and tools for buses and workshops were not taken into account, as tools are a one-off cost in the long run and cannot be easily accounted for. After that, the annual maintenance cost for the bus fleet was calculated by taking the average mileage and calculating the annual maintenance cost per bus according to the maintenance plan, which then included the price of oils and other fluids and other spare parts. Based on this, the calculated amount of maintenance costs for the entire bus fleet was obtained. At the end of the work, the author summarized all the information and came to the conclusion that owning a workshop and renewing it is more profitable for the company in the long run than buying everything as a service.