Management and planning in the sphere of production equipment maintenance

The authors present the importance and way of financial means planning for the creation of financial reserves covering the equipment repairs — costs items deductible from tax base of the manufacturing enterprise. These means are strictly conditional ones and the consequence of their erroneous statement presents losses of available net profit of the manufacturing enterprise due to excessive tax load or, alternatively, due to additional tax load from the next year profit. The way of legal reserves amount assessment was applied in production division Energetika where the production equipment is closely connected with the production equipment of Mostecká uhelná spolecnost (Most Coal Company), and in the whole series of cases, the machinery is identical with equipment of this largest brown coal mining company in the Czech Republic.