The plant and equipment are the tangible fixed assets of a business manufacturing company. The Plant and Equipment are not expected to be consumed or can be converted into income and are acquired to generate the benefits for an expected period of time. The cost acquiring the Plant and equipment are treated as a historical cost in the financial statement.
Comprehending procedures of plant and equipment is not a difficult task for students. If students study with utmost concentration, they can easily familiarize themselves with the mechanism and operations of plant and equipment. Plant and equipment procedures homework answers cater students with the techniques and know-how how to handle plant and equipment in a firm.
Essentials of Plant and Equipment Procedure:
A Plant and Equipment Procedures are developed to operate the plant and equipment to its optimum utilization safely. The aims for charting out the procedure for operating as per Plant and equipment procedures homework answers are as follows:

  • The safety of the operator to the standard labor protection rules to met out the risk involved in operating, repairing and maintenance.
  • The safety of the equipment to avoid any damage to the plant and equipment for long use.
  • The standard operating procedure leads to the maximum and long-term utilization of the plant and equipment to obtain maximum income out of its use.

Standard Operating Procedure:
The standard operating procedure to operate and upkeep the Plant and Equipment requires the following stakeholders.
Manager-
The roles and responsibilities of a manager must be clearly registered. A manager is responsible for the implementation of the Plant and Equipment Procedures. So he must be aware of the standard rules and regulations promulgated through various law enforcing agencies. Risk assessment is also the major concern while operating a plant/ equipment.
He will implement the various control activities to limit any such act which may lead to harm the person/ machinery. He will organize the various training related to the safety procedures and ensure the practical participation of the concerned employees.
He will issue the necessary license to the concerned workers that should be concurrent and valid. He will also ensure that the suitable checks and tests are carried out for the plant & equipment.
Health and Safety Representative –
He will be identifying the various hazards related to the workplace and related risk factors involved and implement the control procedures through the manager/ supervisor. He will assess the risk factor posed to the workers.
All the risk assessment must be reviewed within a stipulated period as per the regulations in vogue. The risk factors can be controlled with the methodology of involving Elimination/Substitution/Engineering/Administrative and Personal Protective equipment. Supervisor-
Supervisors are the vital link between the manager and worker. Normally the supervisor is the experienced workers selected out of the operators. He keeps a close watch over the work procedures and the workers. The success of operating plant largely depends upon the dedicated and vigilant supervisors. He cares for the workers need and requirement which smoothly continues the workflow.
Workers/ Operators-
The workers are required to have the minimum qualification as decided by the expert committee. The workers are required to undergo the training schedule successfully for the concerned Plant and Equipment Procedures.
The workers are required to follow all the rules and procedures outlined in the Standard Operating Procedures (SOP). The operator will take the reasonable care for his/ her own safety and health.
The Auditors-
The role of external auditors is important to check the Plant and Equipment Procedures independently to avoid any act of omissions due to limitations on the part of the employees of the plant and equipment.
Apart from the stakeholders, there are various steps involved to follow the procedure to Plant and Equipment Procedures which we can go through in the following steps:
Installation of Plant-
The installation of the plant is carried out as per the Original Equipment Manufacturers (OEM) instructions taking into account the safety procedures and environmental factors affecting the installations (wet conditions).
The authorization of the plant is done to ensure that the plant is in completely safe and in order. The authorization includes the testing of the plant as per the manual authenticated by the OEM.

  1. Secure Operation of the Plant-

The plants/ equipment is operated as per the manufacturer’s manual if deviated the risk analysis must be taken care and assessed before the operation. If the work on the plant/equipment is at high risk, the necessary license or permission is obtained from the competent regulatory authority.
Any malfunctioning/incident must be reported to the supervisor and manager for the risk analysis and any corrective measures.

  1. Upkeep of the Plant and Equipment-

The maintenance schedule must be adopted to meet the smooth and trouble free operation of the plant/equipment. Maintenance must be carried out as per the schedule provided by the manufacturer/designer of the plant/equipment.
The plant/equipment be de-energized, decontaminated, tagged and locked out of service during the process of being cleaned, repaired or during any alteration if such process poses a safety or health hazard.

  1. Isolation of the Plant and Equipment-

Plants and equipment are required to be placed in isolation. There are various situations where the equipment and plants are placed in isolation.
The instructions are adhered as per manufacturer for such situations. The situations are for general maintenance, damaged plant, and equipment.
Why Human Error occurs?
There are many human-related errors which affect the operating procedures. Though, the trained worker takes due care under Standard Operating Procedures. Plant and equipment procedures homework answers can make students understand the factors which affect the safety of the worker and the equipment as follows:
Training-
The requirement of regular training improves the work quality and reduces the risk factors during the operation.
Lassitude-
If the worker is engaged for long period of times, the reflexes slow down. This, in turn, increases the risk factor.
Lethargy-
The laziness makes the person avoid certain important procedures which may lead to the accidents. Supervisory care takes care of such workers.
Ease to work-
The workers do search for opportunities where the can work with ease at workplaces. This may lead to danger, harming their safety and as well as the machinery they are working with.
Mental Worries-
The workers and operators carry various mental worries with them which lead to their less concentration in work. Again this leads to unfavorable incidents/accidents.
Assistance and Guidance of Plant and Equipment Procedures Homework Answers:
 All kind of manufacturing firms embodies plant and equipment as an important factor that contributes to their profit share. Detailed comprehension of plant and equipment procedures for an accounting and finance students is a must for them to understand more easily and excel in exams.
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