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中国采购商学院 首席专家
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宫迅伟:采购成本分析与控制
2016-01-20 7717
对象
生产企业高层管理人员; 采购总监、经理;采购工程师,采购员, 其他部门经理及相关人员
目的
成本控制是采购永远的主题,采购人员每年在做降价工作,但现在原料价格上涨、人工成本上涨、通货膨胀严重,企业为了控制库存,采购周期也越来越短、由
内容
第一天
3小时,如何透视供应商成本结构Analyze supplier’s cost structure
采购成本结构是怎样的How about purchasing cost structure
供应商的成本结构是怎样的How about supplier cost structure
不同行业的供应商成本结构是怎样的How about different industry of supplier cost structure
制造业供应商成本结构The cost structure of manufacture supplier
服务贸易业供应商成本结构The cost structure of service trade supplier 
如何通过Cost breakdown 了解供应商成本结构How to use cost breakdown to understand the supplier cost structure

1.5小时,如何根据成本分类对成本进行管理How to use cost classification to do the cost management 
按照公司活动的成本分类——制造成本、销售费及一般管理费The cost classification according to the business activities – manufacture cost, sales expenditure and normal management fee
按照成本形态进行的成本分类——材料费、人工费、期间费用According to the type of cost to do the cost classification- material fee, artificial fee, period fee
按照与产品关系的分类——直接费用、间接费用According to the products relationship to do the cost classification- direct fee, indirect fee
按照与工作量的关系进行分类——固定成本、变动成本According to the relationships of working quantities to do the cost classification- fix cost, available cost
按照与管理责任分类——可管理成本、不可管理成本According to the responsible of management to do the cost classification- can management cost, cannot management cost
为什么有些成本不能计入成本——非成本项目Why some other cost which can not be included in cost—non-cost item

1.5小时,如何核算供应商的成本How to account for the supplier cost
如何事先核算供应商成本How to prepare to account the supplier cost
估计成本计算的流程Estimate cost calculation process
直接费用、间接费用与材料费、加工费之间的关系Direct fee, indirect fee and material fee
确定成本的方法Identify the approach of cost 
如何通过成本和消耗量计算材料费How to use cost and consumption volume to calculate the material fee
如何通过加工费率和时间计算加工费How to calculate the processing cost by the rate of processing cost and time
价格的详细项目和计算方法The calculation approach and detail item of price
如何制作一个成本报表How to make the cost statement  

第二天
1.5小时,供应商是如何报价的The supplier how to make the quote
成本加成定价法 Cost- plus pricing 
4种加成方式4types of plus cost method 
TCO总成本法Total cost ownership method
价值定价法Value pricing method
市场结构定价法Market structure pricing method
4种市场结构如何定价 How to pricing with 4types of market structure 

1.5小时,如何评估供应商的报价How to evaluate supplier quotation 
供应商的报价是真实数据吗Does the real data from supplier offer?
怎样剔除供应商报价的水分How to eliminate the false in the quotation from supplier  
盈亏平衡分析The breakeven analysis
标准成本法The standard cost method 
预期成本与事后成本 Forecast cost and afterwards cost
如何处理成本分摊How to treat cost apportionment 
如何进行折旧How to do depreciation
ABC作业成本法ABC working cost method 
学习曲线Learning curve

1.5小时,如何根据报价进行采购决策How to according quotation to do the purchasing decision 
如何使用价格分析分析价格分析方法How to use price analysis to analyze the price method
竞争性方案The competitive scheme
与公布价格的比较The comparison between the released price 
历史对比The historical comparison
内部成本估算-细节分析Internal cost estimate- detail analyze
如何使用盈亏平衡分析How to use breakeven to analysis
如何使用敏感度分析How to use sensitivity analysis
如何使用目标成本分析How to use target cost analysis
如何使用VA/VE分析How to use VA/VE analysis
如何使用数量折扣分析How to use quantity discount
如何使用付款与价格条款分析How to use payment and price term analysis

1小时,如何与供应商定价规避价格风险How to avoid the price risk from supplier pricing
固定价格法Firm fixed price
变动价格法Valuable price
价格指数法? Price index method
公式法Formula method
市场投机法Market speculation method
市场联动法Market linkage method
合同中的价格条款The contract price terms
固定价与总价合同 Fixed price and price contract
单价合同Unit price contract
成本加酬金合同Cost plus commission contract
计量估价合同The measurement appraisal of the contract
供应链管理The supply-chain management

0.5小时,基于不同定价模式的购买策略The different pricing model based on the purchase of the strategy
即期购买Sight to buy
超前购买Advance purchase
套期保值Hedging
产品生命周期与成本管理Product life cycle and cost management
导入期(Emergence)
成长期(Growth)
成熟期(Maturity)
衰退期(Decline)
战略供应商购买策略Strategic supplier buying strategy
杠杆供应商购买策略Leverage supplier buying strategy
瓶颈供应商购买策略Bottleneck supplier buying strategy
一般供应商购买策略 General suppliers buying strategy
终极购买策略:竞争三角形The ultimate buying strategy: competition triangle
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