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中國采購商學(xué)院 首席專家
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宮迅偉:采購成本分析與控制
2016-01-20 7738
對象
生產(chǎn)企業(yè)高層管理人員; 采購總監(jiān)、經(jīng)理;采購工程師,采購員, 其他部門經(jīng)理及相關(guān)人員
目的
成本控制是采購永遠(yuǎn)的主題,采購人員每年在做降價工作,但現(xiàn)在原料價格上漲、人工成本上漲、通貨膨脹嚴(yán)重,企業(yè)為了控制庫存,采購周期也越來越短、由
內(nèi)容
第一天
3小時,如何透視供應(yīng)商成本結(jié)構(gòu)Analyze supplier’s cost structure
采購成本結(jié)構(gòu)是怎樣的How about purchasing cost structure
供應(yīng)商的成本結(jié)構(gòu)是怎樣的How about supplier cost structure
不同行業(yè)的供應(yīng)商成本結(jié)構(gòu)是怎樣的How about different industry of supplier cost structure
制造業(yè)供應(yīng)商成本結(jié)構(gòu)The cost structure of manufacture supplier
服務(wù)貿(mào)易業(yè)供應(yīng)商成本結(jié)構(gòu)The cost structure of service trade supplier?
如何通過Cost breakdown 了解供應(yīng)商成本結(jié)構(gòu)How to use cost breakdown to understand the supplier cost structure

1.5小時,如何根據(jù)成本分類對成本進行管理How to use cost classification to do the cost management?
按照公司活動的成本分類——制造成本、銷售費及一般管理費The cost classification according to the business activities – manufacture cost, sales expenditure and normal management fee
按照成本形態(tài)進行的成本分類——材料費、人工費、期間費用According to the type of cost to do the cost classification- material fee, artificial fee, period fee
按照與產(chǎn)品關(guān)系的分類——直接費用、間接費用According to the products relationship to do the cost classification- direct fee, indirect fee
按照與工作量的關(guān)系進行分類——固定成本、變動成本According to the relationships of working quantities to do the cost classification- fix cost, available cost
按照與管理責(zé)任分類——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
為什么有些成本不能計入成本——非成本項目Why some other cost which can not be included in cost—non-cost item

1.5小時,如何核算供應(yīng)商的成本How to account for the supplier cost
如何事先核算供應(yīng)商成本How to prepare to account the supplier cost
估計成本計算的流程Estimate cost calculation process
直接費用、間接費用與材料費、加工費之間的關(guān)系Direct fee, indirect fee and material fee
確定成本的方法Identify the approach of cost?
如何通過成本和消耗量計算材料費How to use cost and consumption volume to calculate the material fee
如何通過加工費率和時間計算加工費How to calculate the processing cost by the rate of processing cost and time
價格的詳細(xì)項目和計算方法The calculation approach and detail item of price
如何制作一個成本報表How to make the cost statement ?

第二天
1.5小時,供應(yīng)商是如何報價的The supplier how to make the quote
成本加成定價法 Cost- plus pricing?
4種加成方式4types of plus cost method?
TCO總成本法Total cost ownership method
價值定價法Value pricing method
市場結(jié)構(gòu)定價法Market structure pricing method
4種市場結(jié)構(gòu)如何定價 How to pricing with 4types of market structure?

1.5小時,如何評估供應(yīng)商的報價How to evaluate supplier quotation?
供應(yīng)商的報價是真實數(shù)據(jù)嗎Does the real data from supplier offer?
怎樣剔除供應(yīng)商報價的水分How to eliminate the false in the quotation from supplier ?
盈虧平衡分析The breakeven analysis
標(biāo)準(zhǔn)成本法The standard cost method?
預(yù)期成本與事后成本 Forecast cost and afterwards cost
如何處理成本分?jǐn)侶ow to treat cost apportionment?
如何進行折舊How to do depreciation
ABC作業(yè)成本法ABC working cost method?
學(xué)習(xí)曲線Learning curve

1.5小時,如何根據(jù)報價進行采購決策How to according quotation to do the purchasing decision?
如何使用價格分析分析價格分析方法How to use price analysis to analyze the price method
競爭性方案The competitive scheme
與公布價格的比較The comparison between the released price?
歷史對比The historical comparison
內(nèi)部成本估算-細(xì)節(jié)分析Internal cost estimate- detail analyze
如何使用盈虧平衡分析How to use breakeven to analysis
如何使用敏感度分析How to use sensitivity analysis
如何使用目標(biāo)成本分析How to use target cost analysis
如何使用VA/VE分析How to use VA/VE analysis
如何使用數(shù)量折扣分析How to use quantity discount
如何使用付款與價格條款分析How to use payment and price term analysis

1小時,如何與供應(yīng)商定價規(guī)避價格風(fēng)險How to avoid the price risk from supplier pricing
固定價格法Firm fixed price
變動價格法Valuable price
價格指數(shù)法? Price index method
公式法Formula method
市場投機法Market speculation method
市場聯(lián)動法Market linkage method
合同中的價格條款The contract price terms
固定價與總價合同 Fixed price and price contract
單價合同Unit price contract
成本加酬金合同Cost plus commission contract
計量估價合同The measurement appraisal of the contract
供應(yīng)鏈管理The supply-chain management

0.5小時,基于不同定價模式的購買策略The different pricing model based on the purchase of the strategy
即期購買Sight to buy
超前購買Advance purchase
套期保值Hedging
產(chǎn)品生命周期與成本管理Product life cycle and cost management
導(dǎo)入期(Emergence)
成長期(Growth)
成熟期(Maturity)
衰退期(Decline)
戰(zhàn)略供應(yīng)商購買策略Strategic supplier buying strategy
杠桿供應(yīng)商購買策略Leverage supplier buying strategy
瓶頸供應(yīng)商購買策略Bottleneck supplier buying strategy
一般供應(yīng)商購買策略 General suppliers buying strategy
終極購買策略:競爭三角形The ultimate buying strategy: competition triangle
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