采购基础理论.pptVIP

订单执行 倒退推算法 早期报警系统 安全库存的设置 零库存是不可取的 采购专业人士要管理的内容 订单管理 库存管理 供应商管理 合同管理 成本管理 案例一 需求的理解 午 餐 * * 【问】：价格分析与成本分析的使用时機为何？ 价格分析方法簡单，对一般项目采购都適用。 成本分析较花时间，主要用於重要部品或计划的采购上。 【问】：为何需要进行价格分析？ 1. 事先防範：避免報价內容有誤，造成日后紛爭。 2. 統一報价基础：比价須 “Apple to Apple”。 3. 培養采购人員成本观念：避免按照「總价」來谈判的盲点。 * 管 理 者 的 能 力 員 工 的 效 率 委 外 加 工 的 质 与 量 工 厂 的 产 能 * * 1. Fixed costs Fixed costs are costs one must pay simply to do business. Fixed costs include rent/payment for buildings, grounds, fees, and property taxes. Other fixed costs include research and development, advertising, and basic utilities. Fixed costs can therefore be defined as those costs which remain constant as the output of goods and services varies. One fixed cost is depreciation. For example, to begin business, a manufacturing company purchases a lathe and depreciates it at a straight line rate of $25 per month for 120 months. The company writes off or amortizes the value of this asset by $25 per month regardless of whether or not the lathe is used. If production increases to the point of full capacity wherein the lathe is used 24 hours a day, seven days a week, the depreciation rate remains at $25 per month. If production increases to such an extent that a second lathe is purchased and depreciated in the same way, the companys amortization then becomes $50 per month whether or not both lathes are used. Although the fixed price of depreciation increased, it did not change proportionately with the volume of production. * 2. Variable Costs Variable costs vary directly and proportionally with the quantity of production of a particular product or quantity of use of items to provide a service. As production or quantity of use increases, the cost increases; as production or quantity of use decreases, so do the costs. Variable costs include the cost of materials, direct-labor costs, and a small number of overhead costs which the supplier incurs when filling the purchasers order.