物流采购教程 第四单元.pptVIP

Margin Pricing Example Assume supplier would like 20% profit margin on sales price Assume $50 total cost Cost ÷ (1 – margin rate) = unit selling price $50 ÷ (1 - .20) = $ * Rate-of-Return Pricing Example Assume supplier wants a 20% return on its investment of $300,000 to produce 4,000 units with a total cost of $50 each Unit Cost + Unit Profit = Unit Selling Price $50 + ((.20 x $300,000)÷4,000) = $ * Product Specifications Custom design and tooling increases product costs Determine if added differentiation gives a competitive advantage in the marketplace Standardized components helps reduce product costs * Reverse Price Analysis Also known as “should cost” analysis Can be used when supplier is reluctant to share its proprietary cost data Break down cost into basic components Techniques Internal engineering estimates Historical experience and judgment Review of public financial documents * Reverse Price Analysis Example Hypothetical price $20 Profit/SGA allowance @ 15% - 3 Subtotal $17 Direct material - 4 Subtotal $13 Direct labor - 3 Manufacturing burden (overhead) $10 * Opportunities for Cost Reduction for Supplier Plant utilization Process capability Learning curve effect Supplier’s workforce Management capability Supply management efficiency * Insights from Break-Even Analysis Identify if target purchase price provides a reasonable profit given supplier’s cost structure Analyze a supplier’s cost structure Perform sensitivity analysis (“what if”) on impact of varying mixes of volumes and target purchase prices Prepare for negotiation * Assumptions of Break-Even Analysis Fixed costs remain constant Variable costs fluctuate linearly Revenues vary directly with volume Fixed and variable costs include all semi-variable costs Considers total cost, not average costs There are minimal joint costs Considers only quantitative factors * Break-Even Analysis Where: P = average purchase price X = units produced VC = variable cost/unit FC = fixed cost Net income = $0 @ break