长期以来一直都认为维修可能是制造厂最大的单项可控的费用开支项目。实际上，根据美国最庞大的杜邦化工厂的报道，在许多公司维修费用已超过年纯利润。据美国专家J．菲奇说：如果安排得当和切实实施，预防维修可降低成本25％以上，但是，这种维修形式可能耗费巨大且效率低下。 It has long been the view that repairs may be the largest single item of controllable overhead expenses for manufacturing plants. In fact, according to reports from the nation’s largest DuPont chemical plant, maintenance costs have exceeded annual net profit in many companies. According to U.S. expert J. Fitch said: Preventive maintenance can reduce costs by more than 25% if properly arranged and implemented, but this form of repair can be costly and inefficient.