Maintenance costs relate directly to profit and loss and through basic maintenance controls profit margins can be improved. Maintenance departments have two fundamental problems - complexity of operation and need for modernization of controls and methods. Some major steps to achieve maintenance controls are consistent estimating, methods analysis, and coordination of scheduling. Written work orders and recording of material costs and cost of maintenance are also essential. A standard data system based on MTM was used by Falk Corp. in estimating maintenance needs. Use of these methods in the maintenance department increased performance from 33% to 70% on planned work.