采购成本控制与成本分析培训【宫迅伟】.pptVIP

课程大纲：Course Outlines ? 第一天 ? 3小时，如何透视供应商成本结构Analyze supplier’s cost structur ●采购成本结构是怎样的How about purchasing cost structure ●供应商的成本结构是怎样的How about supplier cost structure ●不同行业的供应商成本结构是怎样的How about different industry of supplier cost structure ●制造业供应商成本结构The cost structure of manufacture supplier ●服务贸易业供应商成本结构The cost structure of service trade supplier ●如何通过Cost breakdown 了解供应商成本结构How to use cost breakdown to understand the supplier cost structure ? 1.5小时，如何根据成本分类对成本进行管理How to use cost classification to do the cost management ●按照公司活动的成本分类——制造成本、销售费及一般管理费The cost classification according to the business activities – manufacture cost, sales expenditure and normal management fee ●按照成本形态进行的成本分类——材料费、人工费、期间费用According to the type of cost to do the cost classification- material fee, artificial fee, period fee ●按照与产品关系的分类——直接费用、间接费用According to the products relationship to do the cost classification- direct fee, indirect fee ●按照与工作量的关系进行分类——固定成本、变动成本According to the relationships of working quantities to do the cost classification- fix cost, available cost ●按照与管理责任分类——可管理成本、不可管理成本According to the responsible of management to do the cost classification- can management cost, cannot management cost ●为什么有些成本不能计入成本——非成本项目Why some other cost which can not be included in cost—non-cost item ? 1.5小时，如何核算供应商的成本How to account for the supplier cost ● 如何事先核算供应商成本How to prepare to account the supplier cost ● 估计成本计算的流程Estimate cost calculation process ● 直接费用、间接费用与材料费、加工费之间的关系Direct fee, indirect fee and material fee ● 确定成本的方法Identify the approach of cost ● 如何通过成本和消耗量计算材料费How to use cost and consumption volume to calculate the material fee ● 如何通过加工费率和时间计算加工费How to calculate the processing cost by the rate of processing cost and time ● 价格的详细项目和计算方法The calculation approach and detail item of price ● 如何制作一个成本报表How to make the cost statement ? 第二天 ? 1.5小时，供应商是如何报价的The supplier how to make the quote ● 成本加成定价法 Cost- plus pricing ● 4种加成方式4types of plus cost method