A suitable maintenance costing framework for a medium-sized manufacturing organization should be designed to systematically identify, record, allocate, and control all costs associated with maintenance activities. Although maintenance is generally considered an operational function, effective maintenance cost management plays an important role in improving financial efficiency, asset utilization, and long-term budgeting decisions. A well-structured framework helps the organization understand maintenance expenditure patterns and make informed decisions regarding preventive maintenance, repairs, replacement, and resource allocation. The maintenance costing framework should begin with the classification of maintenance costs into major categories. Direct maintenance costs include expenses that can be directly traced to specific maintenance activities, such as wages of maintenance technicians, spare parts used for particular machines, repair materials, and external maintenance services. Indirect maintenance costs include expenses that support maintenance operations but cannot be directly linked to a single asset, such as maintenance supervision, workshop electricity, equipment depreciation, administrative expenses, and safety-related costs. The organization should establish separate cost centres for different maintenance activities, such as mechanical maintenance, electrical maintenance, preventive maintenance, breakdown maintenance, and equipment-specific maintenance units. Each cost centre should maintain records of labour hours, material consumption, machine downtime, repair frequency, and service requirements. This enables accurate measurement of maintenance performance and identification of areas where cost reduction is possible. A maintenance budget should be prepared