采购成本分析ppt.pptVIP

产品生命周期成本法 Life-Cycle Costing LIFE-CYCLE COSTING - A cost-analysis tool that incorporates the purchase price of a piece of equipment and all operating and related costs over the life of the item; including, but not limited to maintenance, downtime, energy costs, as well as salvage value. Life-cycle costing is the concept of total cost of ownership applied to capital acquisitions. 产品生命周期成本法—— 一个成本分析的工具，不但分析公司设备的采购价格，也分析其使用年限间的运作及相关成本，包括维修、停机时间、能源成本等，以及废物利用的价值。生命周期成本法运用在资产设备类采购，属于整体拥有成本的一个概念。 Example: Capital Equipment and TCO These are total cost of ownership calculations for the purchase of a large photocopier. The cost factors selected as relevant include payment structure, trade-in value of existing copier, transportation, rigging and installation, operator training, service and maintenance, supplies, and spare parts. The copier will service a large corporate administration center with an anticipated volume of one-half million copies per month. The estimated useful life of the copier is five years. 1.682 cents Cost Per Copy $471,000 Total Cost of Ownership 50,000 Spare parts(drums, rollers, etc.) 280,000 Supplies(paper, toner, etc.) 45,000 Service and maintenance($10k/yr.) Ongoing expenses: ?750 Operator training (@ $150/hr.) 300 Rigging and installation 450 Transportation (700 lbs.) ? Onetime expenses: 14,500 Payment structure (Interest - Depreciation) (Depreciation = Straight line 5 yrs) -20,000 Trade-in value $100,000 List price ? Financials: Cost Total Expense Category 降低采购成本的思路： 优化整体供应商结构及供应配套体系 通过对现有供应商的改进来降低采购成本 通过运用采购技巧和战术来降低采购成本 第三节 降低采购成本的方法 降低采购成本的具体方法 集中采购法 价值分析法：通过VA/VE优化采购成本 作业成本法Activity-Based Costing 目标成本法 成本结构分析法 谈判法：通过长期合约和有利的交易条款降低采购成本 通过学习曲线降低采购成本 新材料的替代使用 本土化采购与国际化采购 通过ESI/EPI优化采购成本 采购周期 招标采购 7 8 9 10 11 12 1 2 3 4 5 6 传统成本计算最大的缺失 按直接人工与直接材料分配 行政管理费用及其间接成本 将从订单接收到产品送达的流程的成本分解到消耗资源的各项活动，也就是找出成本驱动者。 ABC的优势是能将每个客户相对应的成本分离出来，一旦每个活动水平所对应的成本识别出来，就能清楚看到成本与服务的对应情况。 ABC ABC成本法特征 跨越功能边界的任务活动 任务A 任务B 任务C 采购 生产 销售 营销 运输 其他 ABC与传统成本计算方法比较