采购管理实务2幻灯片.ppt

……PRICES It’s unwise to pay too much. But it’s worse to pay too little. When you pay too much, you lose a little money, that is all. When you pay too little, you sometimes lose everything, because the thing you bought was incapable of doing thing it was bought to do. The common law of business balance prohibits paying a little and getting a lot. It cant’ be done. If you deal with the lowest bidder, it is well to add something for the risk you run. And if you do that, you will have enough to pay for something better. There is hardly anything in the world that someone can’t make a little worse and sell a little cheaper --- and people who consider price alone are this man’s lawful prey. 英國思想家 John Ruskin (1819-1900) 利潤 Profit 供應商的報價中必須要有足夠的利潤，方能促使其樂於配合供應 供應商對風險(Risk)承擔，及生產效率(Productivity)的基本報酬 利潤通常以總成本固定百分比的計算方式並不恰當 生產效率好的供應商應享有較高的利潤率 採購談判能力 採購談判力量 優質的談判㊣ 供應商由誰負責評選？ Buyer alone (採購人員) Cross-Function Teams (跨功能小組) Sourcing team Supplier performance evaluation team Supplier certification team New product development team Commodity Teams (商品小組) 供應商評選的項目 執行合約能力 Ability to perform 財務狀況 Financial status 成本系統 Cost system 品質系統 Quality assurance, quality control, and related systems 組織與管理 Organization and management 勞工狀況 Labor status 執行合約能力Ability to perform 對買方訂單金額及採購數量是否有興趣 Frequency and/or volume of orders 供應商處理訂單的時間 Length of time to process orders 交貨能力(產能是否足夠或不足) Delivery 符合品質要求的能力 Quality 採購項目是否為其核心能力 Product/service expertise 訂單積壓狀況 Order backlog 自製與外包的狀況 Contractors make or buy program 循環/前置時間 Cycle/lead time 生產力 Productivity 彈性，配合度如何(對暴增訂單的回應能力) Flexibility 業界口碑 References 電子化能力 Electronic capabilities 產品線廣度 Breadth of product line 可利用的產能 Available capacity 財務狀況Financial Status 資產負債表 Balance sheets ? 企業體質 損益表 Income statements ? 經營能力 各種財務比率 Financial Ratio 成本控制紀錄 Cost control history 信用評等 Credit ratings 公司年度報告 Certified annual reports 鄧白氏報告 Dun Bradstreet reports 觀察供應商是否有倒閉危機的「Z 積分 (Z Score)」 財務比率 Financial Ratio Z 積 分 ( Z Score ) Z =（1.2 × X1）+（1.4 × X2）+（3