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采购价格与成本控制2目录1.采购价格的全面认识2.比质比价体系的建立及应用――综合成本分析－ＱＣＤＳＯ3.采购价格分析4.供应商全面管理,是对成本最好的帮助5.优势谈判总结3•成本不等于单价•成本的若干个组成部分•降低成本不光是采购部门的责任，并且不应该把这样的责任只放在采购部门的头上•考核是全方面的，要指标考核，不是成本考核•采购成本的最后确认别忘记有库存的成分•采购的最高境界是执行1、采购价格的全面认识4每个部门都应承担成本的责任1、销售----25%2、采购----20%3、生产----10%4、技术----10%5、质量----10%6、财务----5%7、仓库----5%总监—5%公司---10%5-20%-10%0%10%20%30%40%50%60%0%20%40%60%80%100%150%1.1价格分析的魅力CompaniesthatcanadapttheirsupplychainstomeetthetremendousgrowthanddemandsoftheneweEconomywillultimatelybemostsuccessful.（那些能够适应他们的供应链去满足巨大的增长和新经济要求的公司将能最终获得更成功)PricetoEarningsRatio市盈率(AnnualizedGrowth1995-1999)1995-1999年增长率MarketCapitalization总市值(AnnualizedGrowth2001-2004)ShareholderValueCreation股东创造的价值Source:AndersenConsultingFinancialAnalysis来源:安达信咨询公司财务分析(43%,27%)(152%,57%)(38%,30%)(11%,-13%)(6%,4%)“Theraceisinwhoexecutesandmakesthisoperationalacrossthewholesupplychain”BrianKelly,VicePresident,Ford1Nobodycanreallyforecastwhattheimpactwillbe[ofGM’sTradeXchange],exceptit’llbebig.Buckle-up--it’sgoingtobeabumpyride.”DavidColeDirectorofAutomotiveTransportationStudy,UniversityofMichigan价格分析带来的利益(57%,36%)61.2架构的认识3计划部门的困惑其实是来自整个公司的环境71.3KPI82.比质比价台帐的建立与全面应用数据库9数据库10数据库11数据库123.1会计数据分析对于可以采用竞争性选择供应商的采购战略的物资，可以应用成本分析模型对供应商的成本结构进行详细的分析，以获得重要的谈判筹码。供应商名称材料成本设备折旧分摊管理费用分摊人工工资设备运行费用运输费用单位总成本单位报价单位利润利润率最低成本/报价生产设备/器材配件采购成本分析模型上述成本内容可以作为询价书的一部分，要求供应商在提供报价的时候提供３、采购价格分析13名称规格单位用量单价金额名称单位数量单价1原材料0.23PEg150.0150.232m铜芯PEm1.085.22外协外购件15.9￠12套管PVCm0.21.53直接工资0.36插头只1104制造费用0.95专用费用0.36废品损失A制造成本17.69B管理费用0.44合计0.23合计C财务费用0.12D销售费用0.25E工厂成本18.5F产品利润2.77G销售额21.27H增值税3.62I销售收入24.89工序班产量操作人数金额件/模注塑35026000修整8001组装3002合计60001、各栏目不够用时，须另外补充清楚。400万PCS采购量/年。2、根据各单位生产特点可增添内容。3、配套零部件若需调价时，应附调价申请及详细资料。2008/2/2单位零件图号零件名称主管人填报人产品重量联系电话填报方式运输方式序号项目金额原材料分析外协外购件分析费用分配率分析销售费用项目总工时项目费用总额（元）分配率（元/小时）732845200566直接工资制造费用管理费用财务费用58804014937727.522.06974409744097440974406.0315.33包装费运输费其它合计生产工时分析专用费用分析单件台时（小时）工模具名称合计单件工时（小时）0.0210.010.0270.058注塑模备注配套产品报价表使用寿命2万模摊销1415不同商品的供应价格影响因素的构成产品类别成本结构为主侧重于成本结构50%成本结构50%市场结构侧重于市场结构市场结构为主材料√√委外部件√√电子辅材√√√运输√√√成品√√√服务√√√√√3.2财务工具分析16----成本分析的改善曲线17Inventoryanalysis-safetysstock&order-relatedparts(w/oimportedcomponents)Stock180daysStock=180daysTotalvalue(CNY)Stock180daysStock=180daysTotalvalue(CNY)Stock180daysStock=180daysTotalvalue(CNY)Stock180daysStock=180daysTotalvalue(CNY)Stock180daysStock=180daysTotalvalue(CNY)Crane3,365,7191,161,1274,526,8462,545,304171,7202,717,024898,6282,695,885277,0332,972,9182,246,570221,6262,468,1971,797,256177,3011,974,557DC5,173,908242,0705,415,9782,991,54302,991,5431,674,7935,024,380112,6575,137,0374,186,98390,1264,277,1093,349,58672,1003,421,687KBK2,815,591572,5373,388,128759,0946,202765,2961,068,1473,204,44228,5173,232,9582,670,36822,8132,693,1822,136,29518,2512,154,545LVP1,121,955544,2791,666,2341,098341,133141,122423,366256,792680,158352,805205,434558,239282,244164,347446,591DR10,871,8263,066,44413,938,2702,307,69638,7972,346,4934,710,44714,131,3421,280,62815,411,97011,776,1181,024,50212,800,6219,420,895819,60210,240,497Crane-SetAdd.1,121,086209,1221,330,208376,0721,181377,25393,528280,583104,561385,144233,81983,649317,468187,05566,919253,975Service400,4311,531,0451,931,47645,40733,36778,77449,358148,075374,871522,946123,396299,896423,29298,717239,917338,634Crane-Set.Drives04,0064,006000002,0032,00301,6021,60201,2821,282Consumables350,451220,843571,294000111,862335,58580,243415,828279,65464,194343,848223,72351,356275,079Prod.89,897844,617934,51410,7833,58914,372110,143330,429277,595608,023275,357222,076497,433220,286177,660397,946EndCarriage1,299,951272,6641,572,615194,49823,559218,058193,167579,500136,332715,832482,916109,066591,982386,33387,252473,586Sales-stock(Drives)1,469,902894,6092,364,511477,6636,806484,470169,653508,960323,635832,594424,133258,908683,041339,306207,126546,432Steel-Cust.01919000010108866CrSet.Add.-Cust.-2,2592,4852260226226001,2431,24309949940795795OPC(incl.order-related)-76,212248,609172,39716,3787,82924,2066,79920,39673,56093,95616,99758,84875,84513,59847,07860,676Total28,002,2459,814,47637,816,7219,725,538293,31010,018,8489,227,64727,682,9413,329,67731,012,61823,069,1182,663,74225,732,85918,455,2942,130,99320,586,2871%66%18%17%20%17%20%20%20%Devaluatedinventoryvalue1,114,3642,136,995thereare430materialsmissinginobsoletevaluelist3,251,3592007deadstocktreatmentTobescrapped510,028fullydeductfromstockvalueTobesold2,645,094tosupplierandtocustomerfullydeductfromstockvalueUncleardescription,tobechecked85,030shouldbecheckmoredetaillater,morematerialscanbetreated…halfdeductfromstockvalueTobekept6,574,323shouldbecheckmoredetaillater,morematerialscanbetreated…halfdeductfromstockvalue9,814,476usethedatabaseApr~Sep,2007,adeviationtoD20*2006/2007turn-overratioofsafetystockpartswas2.5Estimate2007/2008turn-overratioofsafetystockpartstobe3.5Estimate2008/2009turn-overratioofsafetystockpartstobe5September30,2008September30,2009DevaluatedinventoryvaluemissingacountingProductGroupMarch30,2008September30,2007BudgetmonthlyusagewillbeusedforordertillMar2008对数据进行分析,找其中的规律1819203.3财务报表•连续的数据比较•差额逆差和顺差•异常关注