采购成本分析与控制培训

讲师资历

课程目标

课程大纲

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 ofsupplier 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 breakdownto nderstand the supplier cost structure1.5小时，如何根据成本分类对成本进行管理How to use cost classificationto 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 costclassification according to the business activities – manufacturecost, 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 tothe 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 productsrelationship 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 therelationships 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 theresponsible of management to do the cost classification- canmanagement 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 cannot be included in cost—non-cost item1.5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 feeand 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 volumeto 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 costby 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 ofprice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 pricing4种加成方式4types of plus cost methodTCO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 method4种市场结构如何定价 How to pricing with 4types of market structure1.5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 quotationfrom 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 depreciationABC作业成本法ABC working cost method学习曲线Learning curve1.5小时，如何根据报价进行采购决策How to according quotation to do thepurchasing decision如何使用价格分析分析价格分析方法How to use price analysis to analyzethe 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 analysis1小时，如何与供应商定价规避价格风险How to avoid the price risk fromsupplier 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 management0.5小时，基于不同定价模式的购买策略The different pricing model basedon 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: competitiontriangle