新采购管理实务资料教材.pptVIP

* * * * * * 5 * * * * * * * * * * * * * 4. Total Cost Total cost is the sum of the variable, fixed, and semivariable costs. The total costs increase as the volume of production or service increases, while the cost to produce each unit or provide each service decreases. Fixed costs do not increase; they are spread over a larger number of product units. It can be a complex undertaking to allocate costs to the categories of variable, fixed, and semivariable, so direct and indirect costs are often used. * * Calculation of the total cost of ownership for capital equipment gives your organization a true picture of its operating costs (in this case, cost-per-copy). In this example, the largest areas of cost are ongoing costs, not initial purchase costs. Review of this data provides information for better selection of and negotiations with suppliers. * * CAPM_2002 總成本 Total Cost 在採購領域中，總成本一般包括採購價格及運送成本，另加間接手續費、檢驗、品質、重(返)工、維護、後續作業、及所有其它採購相關的成本。 「總成本」有時也稱為「總括」成本 (all-in costs)。 CAPM_2002 Life-Cycle Costing 產品生命週期成本法 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. 產品生命週期成本法 – 一個成本分析的工具，不但分析公司設備的採購價格，也分析其使用年限間的運作及相關成本，包括維修、停機時間、能源成本等、以及廢物利用的價值。生命週期成本法運用在資產設備類採購，屬於整體擁有成本的一個概念。 #104: Perform cost/benefit analyses on planned acquisitions.; C.P.M. Module: 1 #110: Evaluate competitive offerings to determine the overall best offer for a product/service.; C.P.M. Module: 1 CAPM_2002 CAPM_2002 整體擁有成本 TCO TCO所包含的成本內容包括採購物品的價格，與物品的運送成本，加上搬運、檢驗、品質、重(返)工、維修、以及其他與採購相關的成本，也包括報廢成本在內。 整體擁有成本TCO 主要應用在資產設備類(capital procurements)的採購，並且有後續保固維修服務需要的項目上，例如公司車、複印機、生產設備如注塑機、沖床等。 除了設備本身的採購價格外，了解每一供應商所提供的整體擁有成本，可以發現，有時A廠商的價格雖然比較便宜，但是購買B廠商的設備其整體擁有成本反而較便宜，卻是較好的選擇。 CAPM_2002 整體擁有成