新采购管理实务培训(77).pptVIP

5 总成本 Total Cost 在采购领域中，总成本一般包括采购价格及运送成本，另加间接手续费、检验、质量、重(返)工、维护、后续作业、及所有其它采购相关的成本。 「总成本」有时也称为「总括」成本 (all-in costs)。 Life-Cycle Costing 产品生命周期成本法 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 valu??? 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。 #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 整体拥有成本 TCO TCO所包含的成本内容包括采购物品的价格，与物品的运送成本，加上搬运、检验、质量、重(返)工、维修、以及其它与采购相关的成本，也包括报废成本在内。 整体拥有成本TCO 主要应用在资产设备类(capital procurements)的采购，并且有后续保固维修服务需要的项目上，例如公司车、复印机、生产设备如注塑机、冲床等。 除了设备本身的采购价格外，了解每一供货商所提供的整体拥有成本，可以发现，有时A厂商的价格虽然比较便宜，但是购买B厂商的设备其整体拥有成本反而较便宜，却是较好的选择。 整体拥有成本Total Cost of Ownership - TCO 營運成本 In-House Cost: Storage cost Operating cost Maintenance cost 購入成本 First-in Cost: Cost of sourcing Negotiated price Transportation cost Inspection cost Start-up cost Life Cycle Cost 生命週期成本 報廢成本 Disposal Cost Total Cost of Ownership TCO 整體擁有成本 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 trai