采购成本分析与控制培训讲义

Highperformancetoyou采购成本分析与控制Lecturer:马晓峰2019/9/122目录1、采购价格的全面认识2、采购价格分析3、合适的比质比价体系的建设和应用4、供应商管理与评估5、采购的方式与方法6、谈判2019/9/1231、采购价格的全面认识•成本不等于单价•成本的若干个组成部分•降低成本不光是采购部门的责任，并且不应该把这样的责任只放在采购部门的头上•考核是全方面的，要指标考核，不是成本考核•采购成本的最后确认别忘记有库存的成分•采购的最高境界是执行2019/9/124采购的KPI2019/9/125-20%-10%0%10%20%30%40%50%60%0%20%40%60%80%100%150%IT与供应链管理的力量CompaniesthatcanadapttheirsupplychainstomeetthetremendousgrowthanddemandsoftheneweEconomywillultimatelybemostsuccessful.PricetoEarningsRatio(AnnualizedGrowth1995-1999)MarketCapitalization(AnnualizedGrowth2001-2004)ShareholderValueCreationSource:AndersenConsultingFinancialAnalysis(43%,27%)(152%,57%)(38%,30%)(57%,36%)(11%,-13%)(6%,4%)“Theraceisinwhoexecutesandmakesthisoperationalacrossthewholesupplychain”BrianKelly,VicePresident,Ford1Nobodycanreallyforecastwhattheimpactwillbe[ofGM’sTradeXchange],exceptit’llbebig.Buckle-up--it’sgoingtobeabumpyride.”DavidColeDirectorofAutomotiveTransportationStudy,UniversityofMichigan价格分析带来的利益2019/9/126采购中，供应商都倾向于尽可能隐瞒自己的成本结构与定价方法，因此采购人员的一个基本任务就是揭开供应商定价方法及成本结构的面纱。2、采购价格分析（1）公司应具备职业数据的分析部门2019/9/127购采业务和人人和业务•商品策略研究•策略供应商选择•策略供应商全球规划•材料购置计划制定和实施•材料跟踪及物流管理•审单核数,授权付款购采业务和人人和业务•商品策略研究•策略供应商选择•策略供应商全球规划•材料购置计划制定和实施•材料跟踪及物流管理•审单核数,授权付款购采业务和人人和业务•商品策略研究•策略供应商选择•策略供应商全球规划•材料购置计划制定和实施•材料跟踪及物流管理•审单核数,授权付款采、购分开2019/9/128上层机制2019/9/129（2）如何对供应商供货成本构成分析2019/9/1210名称规格单位用量单价金额名称单位数量单价1原材料0.23PEg150.0150.232m铜芯PEm1.085.22外协外购件15.9￠12套管PVCm0.21.53直接工资0.36插头只1104制造费用0.95专用费用0.36废品损失A制造成本17.69B管理费用0.44合计0.23合计C财务费用0.12D销售费用0.25E工厂成本18.5F产品利润2.77G销售额21.27H增值税3.62I销售收入24.89工序班产量操作人数金额件/模注塑35026000修整8001组装3002合计60001、各栏目不够用时，须另外补充清楚。400万PCS采购量/年。2、根据各单位生产特点可增添内容。3、配套零部件若需调价时，应附调价申请及详细资料。2008/2/2备注配套产品报价表使用寿命2万模摊销注塑模单件工时（小时）0.0210.010.0270.058生产工时分析专用费用分析单件台时（小时）工模具名称合计包装费运输费其它合计7.522.06974409744097440974406.0315.33732845200566直接工资制造费用管理费用财务费用5880401493772外协外购件分析费用分配率分析销售费用项目总工时项目费用总额（元）分配率（元/小时）序号项目金额原材料分析联系电话填报方式运输方式主管人填报人产品重量单位零件图号零件名称2019/9/12112019/9/1212不同商品的供应价格影响因素的构成产品类别成本结构为主侧重于成本结构50%成本结构50%市场结构侧重于市场结构市场结构为主原材料√√工业半成品√√标准零部件√√√非标零部件√√√成品√√√服务√√√√√2019/9/1213(3)成本分析的改善曲线2019/9/1214Inventoryanalysis-safetysstock&order-relatedparts(w/oimportedcomponents)Stock180daysStock=180daysTotalvalue(CNY)Stock180daysStock=180daysTotalvalue(CNY)Stock180daysStock=180daysTotalvalue(CNY)Stock180daysStock=180daysTotalvalue(CNY)Stock180daysStock=180daysTotalvalue(CNY)Crane3,365,7191,161,1274,526,8462,545,304171,7202,717,024898,6282,695,885277,0332,972,9182,246,570221,6262,468,1971,797,256177,3011,974,557DC5,173,908242,0705,415,9782,991,54302,991,5431,674,7935,024,380112,6575,137,0374,186,98390,1264,277,1093,349,58672,1003,421,687KBK2,815,591572,5373,388,128759,0946,202765,2961,068,1473,204,44228,5173,232,9582,670,36822,8132,693,1822,136,29518,2512,154,545LVP1,121,955544,2791,666,2341,098341,133141,122423,366256,792680,158352,805205,434558,239282,244164,347446,591DR10,871,8263,066,44413,938,2702,307,69638,7972,346,4934,710,44714,131,3421,280,62815,411,97011,776,1181,024,50212,800,6219,420,895819,60210,240,497Crane-SetAdd.1,121,086209,1221,330,208376,0721,181377,25393,528280,583104,561385,144233,81983,649317,468187,05566,919253,975Service400,4311,531,0451,931,47645,40733,36778,77449,358148,075374,871522,946123,396299,896423,29298,717239,917338,634Crane-Set.Drives04,0064,006000002,0032,00301,6021,60201,2821,282Consumables350,451220,843571,294000111,862335,58580,243415,828279,65464,194343,848223,72351,356275,079Prod.89,897844,617934,51410,7833,58914,372110,143330,429277,595608,023275,357222,076497,433220,286177,660397,946EndCarriage1,299,951272,6641,572,615194,49823,559218,058193,167579,500136,332715,832482,916109,066591,982386,33387,252473,586Sales-stock(Drives)1,469,902894,6092,364,511477,6636,806484,470169,653508,960323,635832,594424,133258,908683,041339,306207,126546,432Steel-Cust.01919000010108866CrSet.Add.-Cust.-2,2592,4852260226226001,2431,24309949940795795OPC(incl.order-related)-76,212248,609172,39716,3787,82924,2066,79920,39673,56093,95616,99758,84875,84513,59847,07860,676Total28,002,2459,814,47637,816,7219,725,538293,31010,018,8489,227,64727,682,9413,329,67731,012,61823,069,1182,663,74225,732,85918,455,2942,130,99320,586,2871%66%18%17%20%17%20%20%20%Devaluatedinventoryvalue1,114,3642,136,995thereare430materialsmissinginobsoletevaluelist3,251,3592007deadstocktreatmentTobescrapped510,028fullydeductfromstockvalueTobesold2,645,094tosupplierandtocustomerfullydeductfromstockvalueUncleardescription,tobechecked85,030shouldbecheckmoredetaillater,morematerialscanbetreated…halfdeductfromstockvalueTobekept6,574,323shouldbecheckmoredetaillater,morematerialscanbetreated…halfdeductfromstockvalue9,814,476usethedatabaseApr~Sep,2007,adeviationtoD20*2006/2007turn-overratioofsafetystockpartswas2.5Estimate2007/2008turn-overratioofsafetystockpartstobe3.5Estimate2008/2009turn-overratioofsafetystockpartstobe5September30,2008September30,2009DevaluatedinventoryvaluemissingacountingProductGroupMarch30,2008September30,2007BudgetmonthlyusagewillbeusedforordertillMar2008对数据进行分析,找其中的规律2019/9/1215500600