采购环节_成本分析与控制.pptVIP

采购成本分析与控制 Lecturer :马晓峰;目 录;1、采购价格的全面认识;采购的KPI;-20%; 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。;购;上层机制 ;（2）如何对供应商供货成本构成分析 ;Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.;Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.;;(3)成本分析的改善曲线;对数据进行分析,找其中的规律;针对采购价格分析的管理工具----数据沉淀---数据联想;（4）产品价值分析与价值工程?（VA/VE）分析 ——降低采购成本必须从设计开始 ;（5）会计数据分析 对于可以采用竞争性选择供应商的采购战略的物资，可以应用成本分析模型对供应商的成本结构进行详细的分析，以获得重要的谈判筹码。;示例—轴承;Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.;(6)其他因素的介入对价格的影响;人工的熟练程度 技术步入成熟期 更新换代的频率更加突出或步伐加快 注意供应商固定成本与可变成本的变化 溢折价采购 …… （以上分析条件在面对强势供方时无效）;每个部门都应承担成本的责任;3 比质比价台账的建立和应用 ;Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.;Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.;Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.;Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.;Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.;4、供应商管理 ----引入供应商管理档案--(包括权重比例)内容分析;（1）供应商管理的利器—分类 ;（2）供应商管理工具—交期“K”线图 ;（3） 改善供货商质量手段 –档案;Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.;Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.;Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.;Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.;Evaluation only. Created with Aspose.Sli