供应商能力评分的一些标准

獲取與選擇報價的基本框架采购师认证培训2学习目标通过本单元的学习，你应该能够：•描述报价评估过程的主要特征•应用评估报价的4种主要方法及其相应的标准:最低价格,最低所有权成本,加权评分和价值评估ITCM5:U4:1单元1概述单元2獲取與選擇報價的基本框架单元3獲取報價的方法单元4報價評估的標準单元5如何確定供應商數量单元6獲取與選擇報價的流程单元7附錄3评估供应商报价的方法最低价格Lowestprice最低所有权成本Lowesttotalcostofownership加权评分Weightedscoring价值评估ValuejudgementITCM6:U4:4.1-1?4如果已经进行了供应商评估，评估报价时仅需少数标准，如：如果还没有进行供应商评估，就应该提交更多的信息。(最低標準之評估:財務/環保…)ITC供应商能满足規格要求？供应商能按要求的时间表交货?M6:U4:4.2-11.最低价格Lowestprice51.最低价格Lowestprice適用的情況公司致力于使採購價格降至最低,採購後成本可以忽略.採購需求相對明確,且產品已經有公認的標準或廣泛認可的規格.(如:台式機/筆記本電腦)ITCM6:U4:4.2-16供應商已確認資格供應商滿足最低要求價格選擇規格交貨時間表AYESYESNOBYESYESYES$42,300CYESYESYES$47,500DNOEYESNOFYESYESYES$38,900GYESNOEvaluatingoffersforsupplyofofficePCs72.最低所有权总成本(TCO)Lowesttotalcostofownership首先考查供应商对某些最低需求必须满足如果超过了最低标准，只是纯财務的角度来评估ITCM6:U4:4.3-18FeaturesoftheTCOapproach...所有权总成本法的特征试图将与某一特定采購有关的所有成本和收入都进行量化ITCM6:U4:4.3-29所有权总成本法的困難管理階層的重點常側重于短期績效TCO使用時比最低價格法複雜ITCM6:U4:4.3-210TCO涉及四部分TCO的構成如何量化這個成本成本的時間效應利用淨現值法計算TCOITCM6:U4:4.3-311所有权总成本的构成“从摇篮到坟墓”采购成本:設備的價格/送貨費用/安裝費用/人員培訓費用运营成本:設備操作員的薪資/必要的消耗(電/煤氣/水)/消耗品的費用预防性维护成本:零配件的採購和存貨/僱用和培訓維護人員/進行維護所需特殊工具和設備/停工期費用保固成本修理成本:零配件的採購和存貨/僱用和培訓維護人員/進行維護所需特殊工具和設備/停工期費用修理成本,Ex:MTBFITCM6:U4:4.3-312所有权总成本的构成“从摇篮到坟墓”处置成本:有毒產品的設備(ex:電鍍)/設備轉賣或報廢殘值资金成本:採購設備之貸款利息其他成本:保險其他考虑因素:機器產出的效率ITCM6:U4:4.3-313例子：高压电机物权总成本的主要要素。PurchasepriceElectricityMaintenancecontractDisposal65%21%11%3%BreakdownoftotalcostofownershipaHVelectricmotorElementofcostYear1Year2Year3Year4Year5Purchaseprice$50,000Electricity$30,000$30,000$30,000$30,000$30,000Maintenance$5,000$5,000$5,000$5,000$5,000Disposal$7,000ITCM6:U4:4.3-5量化每一种成本14量化每一种成本需要量化每一个组成的成本可以不考虑的某些成本成本非常小对所有的报价都相同(必要成本)ITCM6:U4:4.3-615付出的精力与数据的准确性•主要成本部分低成本部分•短期成本準確性未來成本正確性关联成本Ex:必須變更現有設備來適應新採購品項之成本货币:全部成本需轉換成同種幣別所有权总成本模型的结构依照公司BU(預算控制部門)來細分所有權總成本ITCM6:U4:4.3-7量化每一种成本需要考虑的问题16已发生成本的处理沉沒成本不計现金流（收入）的处理如報廢殘值,也稱負成本,從成本中扣除.雇员的时间成本通货膨胀的处理(價格調整公式)假设和数据来源保留所做的假設和任何用於計算的信息來源的紀錄(ex:MTBF)ITCM6:U4:4.3-7量化每一种成本需要考虑的问题17不同供应商的报价可能导致不同的时间成本构成ITCPurchaseofproductionmachinery:SummaryofcostsovertimeOffersYear1Year2Year3Year4Totalcost供应商XPurchaseprice:$60,000$5,000$20,000$5,000$90,000供应商YPurchaseprice:$80,000$3,000$3,000$4,000$90,000M6:U4:4.3-8时间成本的重要性18Year1Year2Year3Year4Total$60,000$60,000InterestpaymentsassociatedwithYear1$6,000$6,600$7,260$7,986$27,846$5,000$5,000InterestpaymentsassociatedwithYear2$500$550$605$1,655$20,000$20,000InterestpaymentsassociatedwithYear3$2,000$2,200$4,200$5,000$5,000InterestpaymentsassociatedwithYear4$500$500$124,201CostofusingSupplierXtakinginterestpaymentsintoaccountTotalYear1costYear2costYear3costYear4costAtaninterestrateof10%peryear...ITCM6:U4:4.3-919Year1Year2Year3Year4Total$80,000$80,000InterestpaymentsassociatedwithYear1$8,000$8,800$9,680$10,648$37,128$3,000$3,000InterestpaymentsassociatedwithYear2$300$330$363$993$3,000$3,000InterestpaymentsassociatedwithYear3$300$330$630$4,000$4,000InterestpaymentsassociatedwithYear4$400$400Total$129,151CostofusingSupplierYtakinginterestpaymentsintoaccountYear1costYear2costYear3costYear4costAtaninterestrateof10%peryear...ITCM6:U4:4.3-1020使用净现值(NPV)法计算物权总成本NPV法是指把未来成本折算为今天的等价成本，即“现期等价成本”ITC例1:在15%利率下,一年後之成本$23,000=現期等價成本M6:U4:4.3-1212369=$20,000例2:在10%利率下,一年後之成本$53,000=現期等價成本$48,18221Youobtainthediscountfactorfromthefollowingtable:现期成本=(未来成本)x(适当的贴现系数）YearYearYearYearYearYearYearYearYearYear123456789103%0.97090.94260.91510.88850.86260.83750.81310.78940.76640.74414%0.96150.92460.88900.85480.82190.79030.75990.73070.70260.67565%0.95240.90700.86380.82270.78350.74620.71070.67680.64460.61396%0.94340.89000.83960.79210.74730.70500.66510.62740.59190.55847%0.93460.87340.81630.76290.71300.66630.62270.58200.54390.50838%0.92590.85730.79380.73500.68060.63020.58350.54030.50020.46329%0.91740.84170.77220.70840.64990.59630.54700.50190.46040.422410%0.90910.82640.75130.68300.62090.56450.51320.46650.42410.385511%0.90090.81160.73120.65870.59350.53460.48170.43390.39090.352212%0.89290.79720.71180.63550.56740.50660.45230.40390.36060.322013%0.88500.78310.69310.61330.54280.48030.42510.37620.33290.294614%0.87720.76950.67500.59210.51940.45560.39960.35060.30750.269715%0.75610.65750.57180.49720.43230.37590.32690.28430.2472Discountrate贴现系数表0.8696Or...贴现系数=1(1+r)nWhere:n=年数r=贴现率ITCM6:U4:4.3-1422贴现率与通货膨胀利息率=预期通货膨胀率+溢价利息率必须高于通货膨胀率在決定任何要貼現的未來成本時必須考慮通膨,不要用今天的成本作為計算的依據.23SummaryofcostsSupplierToday’spurchasecostEndofYear1EndofYear2EndofYear3EndofYear4SupplierA’soffer$35,000$5,000$7,000$7,000Netcashinflowof$5,000SupplierB’soffer$43,000$3,000$3,000$3,000Netcashinflowof$1,000YearYearYearYear12348%0.92590.85730.79380.7350DiscountrateDiscountfactors贴现率=8%:实例ITCM6:U4:4.3-1624SupplierAPeriodCost8%DiscountrateEquivalentpresent-dayvalueTodaypurchasecost35,000N/A35,000Year15,0000.92595,000x0.9259=4,630Year27,0000.85737,000x0.8573=6,001Year37,0000.79387,000x0.7938=5,557Year4-5,0000.7350-5,000x0.7350=-3,675Netpresentvalue35,000+4,630+6,001+5,557-3675=$47,513结果ITCM6:U4:4.3-1725SupplierBPeriodCost8%DiscountrateEquivalentpresent-dayvalueTodaypurchasecost43,000N/A43,000Year13,0000.92592,778Year23,0000.85732,572Year33