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1、采购成本分析与控制主讲人：宫迅伟个人简介中国采购供应链工作坊领衔主教练专属领域：采购与供应链丰富的理论基础：上海交通大学自动化学士、吉林大学国际贸易专业进修天津财经学院经济管理专业研究生中国人民大学MBA实战的企业经历：实战的企业经历：20年的跨国际工作经历-曾就职于大型国有公司、外国合资公司、外商独资公司、大型民营公司、上市公司；访问过20几个国家，对不同地区采购文化和采购管理有深刻的理解5年的500强采购经历-先后在DELPHI、VOLVO、Daewoo、HALDEX等欧洲、美国、亚洲等多个世界500强公司，任采购经理、采购总经理、全球采购经理、采购总监、供应链总监、总经理；个人经历真实的
2、荣誉称号：中国物流采购联合会专家、中国机械工程学会物流分会理事、美国职业采购经理认证CPM、CPSM指定授权培训师、上海管理科学学会精益六西格玛委员会专家、美国CPM/CPSM采购经理人认证指定授权培训师、德国莱茵公司高级咨询顾问、在世界500强企业DELPHI由于推行MCIP采购成本管理模式的、卓越工作，获得美国总部全球总裁特别奖个人荣誉课程目标:Course Objectives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、由于市场订单的变化，采购批量越来越小，对供应商的要求越来越高，降价的工作越来
3、越富有挑战。Cost control is the theme of the purchasing forever，buyers do work to reduce the price in single every year，but now raw material prices increase，artificial rising costs，serious inflation problem.Enterprise have to short the purchasing cycle in order to control the inventory.Due to the change f
4、rom thmarketorder，which influence the purchasing batch.The supplier demand is higher and higher，The reducing price work become more and morechallenge.课程目标:Course Objectives通过对本课程的学习,学员可以了解：Through this course of study,students can understand:如何透视供应商成本结构How to do the cost structure of supplier 供应商是如何
5、定价的How to identify the price of supplier供应商降价的底线是什么What is the baseline of supplier cost down如何通过签订价格条款避免价格风险How to avoid price terms by signing the price risk.目录CONTENTS如何透视供应商成本结构Analyze suppliers coststructurePart 10608如何根据成本分类对成本进行管理How to use costclassification to do the cost management Part 20
6、912如何核算供应商的成本How to account for the supplier costPart 31315供应商是如何报价的The supplier how to make the quotePart 41620如何评估供应商的报价How to evaluate supplier quotation Part 52125如何根据报价进行采购决策How to according quotation to do the purchasing decision Part 62632如何与供应商定价规避价格风险How to avoid the price risk from supplie
7、r pricingPart 7基于不同定价模式的购买策略The different pricing model based on the purchase of the strategyPart 8如何透视供应商成本结构Analyze suppliers 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 struct
8、ure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
9、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 relatio
10、nship 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 按照与管理责任分类可管理成本、不可管理成本According to the res
11、ponsible 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 costnon-cost item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 cos
12、t 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如何核算供
13、应商的成本How to account for the supplier cost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 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 me
14、thod市场结构定价法Market structure pricing method4种市场结构如何定价 How to pricing with 4types of market structure 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T
15、he 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 depreciationABC作业成本法ABC working cost method 学习曲线Learning curve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 a
16、nalyze 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如何根据报价进行采购决策How to according quotation to
17、 do the purchasing decision 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 pric
18、e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
19、 measurement appraisal of the contract供应链管理The supply-chain management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）基于不同定价模式的购买策略The different pric
20、ing model based on the purchase of the strategy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扫一扫可查看等多采购管理资料谢谢观看