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課程介紹

通過 COST DOWN 模型，構(gòu)建全成本方法論。

C:構(gòu)建成本模型

D:識別驅(qū)動因素

O:挖掘降本機(jī)會

O:優(yōu)化成本空間

S:提升降本技能

W:喚醒管控潛能

T:巧用創(chuàng)新技術(shù)

N:引領(lǐng)協(xié)同降本

課程目標(biāo)

成本控制是采購永遠(yuǎn)的主題，采購人員每年在做降價(jià)工作，但現(xiàn)在原料價(jià)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、由于市場訂單的變化，采購批量越 來越小，對供應(yīng)商的要求越來越高，降價(jià)的工作越來越富有挑戰(zhàn)。

Cost control is always the main topic of the purchasing management，purchasers must realize cost reduction year by year，however, raw material prices is increasing for the moment，labor cost is alsoincreasing，inflation problem become more serious. in order to control the inventory, a company always want to have short lead time . due to the variation of market or changes from the order frequently happen， the single order quantity becomes less and less. The buyer’s expectation and requirement to the supplier become higher and higher，The cost reduction work become more and more challenging.

通過對本課程的學(xué)習(xí),學(xué)員可以了解：Through this course of study, students will be able to understand: ——如何透視供應(yīng)商成本結(jié)構(gòu) How to analyze supplier’s cost structure

——供應(yīng)商是如何定價(jià)的 How do suppliers make quotation.

——供應(yīng)商降價(jià)的底線是什么 What is the bottom line of price for a supplier

——如何通過簽訂價(jià)格條款避免價(jià)格風(fēng)險(xiǎn) How to avoid price risk through signing the price terms

培訓(xùn)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

Senior executives, CPO, managers, supervisors, engineers and buyers from procurement, managers and related employee from other related departments from Manufacturing industry

課程大綱

第一天 (1st day) 3 小時(shí)，如何透視供應(yīng)商成本結(jié)構(gòu)

How to analyze supplier’s cost structure (3 hours)

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 is the 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 supplier cost structure in different industry

制造業(yè)供應(yīng)商成本結(jié)構(gòu) The suppliers’ cost structure in manufacturing industry

服務(wù)貿(mào)易業(yè)供應(yīng)商成本結(jié)構(gòu) The suppliers’ cost structure of service or trading industry

如何通過 Cost breakdown 了解供應(yīng)商成本結(jié)構(gòu) How to understand the supplier cost structure

1.5 小時(shí)，如何根據(jù)成本分類對成本進(jìn)行管理

How to perform cost management through cost classification (1.5 hours)

按照公司活動的成本分類——制造成本、銷售費(fèi)及一般管理費(fèi) Classification based on thebusiness operations – manufacturing cost, sales expense and general management cost

按照成本形態(tài)進(jìn)行的成本分類——材料費(fèi)、人工費(fèi)、期間費(fèi)用 Classification based on the typeof cost- material fee, labor cost, period expense

按照與產(chǎn)品關(guān)系的分類——直接費(fèi)用、間接費(fèi)用 Classification based on the relationship to the推動中國采購專業(yè)化，打造供應(yīng)鏈競爭優(yōu)勢

products- direct fee, indirect fee

按照與工作量的關(guān)系進(jìn)行分類——固定成本、變動成本 Classification based on therelationships with working load- fixed cost, variable cost

按照與管理責(zé)任分類——可管理成本、不可管理成本 Classification based on theresponsibility of management- manageable cost, non-manageable cost

為什么有些成本不能計(jì)入成本——非成本項(xiàng)目 Why some cost can not be included incost—non-cost item

1.5 小時(shí)，如何核算供應(yīng)商的成本

How to account for the supplier cost (1.5 hour)

如何事先核算供應(yīng)商成本 How to check the supplier cost in advance

估計(jì)成本計(jì)算的流程 Process of estimation of cost calculation

直接費(fèi)用、間接費(fèi)用與材料費(fèi)、加工費(fèi)之間的關(guān)系 The relationship among direct cost, indirect cost material cost and processing cost.

確定成本的方法 Method of defining the cost

如何通過成本和消耗量計(jì)算材料費(fèi) How to calculate the material cost through cost andconsumption

如何通過加工費(fèi)率和時(shí)間計(jì)算加工費(fèi) How to calculate the processing cost by the rate ofprocessing cost and time

價(jià)格的詳細(xì)項(xiàng)目和計(jì)算方法 The detailed price items and calculation approach

如何制作一個(gè)成本報(bào)表

第二天 1.5 小時(shí)，供應(yīng)商是如何報(bào)價(jià)的

How do suppliers offer to us (1.5 hour)

成本加成定價(jià)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(jià)值定價(jià)法 Value pricing method

市場結(jié)構(gòu)定價(jià)法 Market structure pricing method

4 種市場結(jié)構(gòu)如何定價(jià)

1.5 小時(shí)，如何評估供應(yīng)商的報(bào)價(jià)

How to evaluate supplier quotation (1.5 hour)

供應(yīng)商的報(bào)價(jià)是真實(shí)數(shù)據(jù)嗎 Does the real data from supplier offer?

怎樣剔除供應(yīng)商報(bào)價(jià)的水分 How to eliminate the false in the quotation from supplier

盈虧平衡分析 The break-even point 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)?How to treat cost apportionment

如何進(jìn)行折舊 How to do depreciation

ABC 作業(yè)成本法 ABC activity based costing

學(xué)習(xí)曲線 Learning curve

1.5 小時(shí)，如何根據(jù)報(bào)價(jià)進(jìn)行采購決策

How to according quotation to do the purchasing decision (1.5 hour)

如何使用價(jià)格分析分析價(jià)格分析方法 How to use price analysis to analyze the price method

競爭性方案 The competitive solution

與公布價(jià)格的比較 Comparison to 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- detaiedl analysis

如何使用盈虧平衡分析 How to analyze by using break-even point

如何使用敏感度分析 How to analyze by using sensitivity

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 analyze quantity discount

如何使用付款與價(jià)格條款分析

1 小時(shí)，如何與供應(yīng)商定價(jià)規(guī)避價(jià)格風(fēng)險(xiǎn)

How to avoid the price risk from supplier pricing (1 hour)

固定價(jià)格法 Firm fixed price

變動價(jià)格法 Variable price

價(jià)格指數(shù)法 Price index method

公式法 Formula method

市場投機(jī)法 Market speculation method

市場聯(lián)動法 Market linkage method

合同中的價(jià)格條款 The contract price terms

固定價(jià)與總價(jià)合同 Fixed price and price contract

單價(jià)合同 Unit price contract

成本加酬金合同 Cost plus commission contract

計(jì)量估價(jià)合同 The measurement appraisal of the contract

供應(yīng)鏈管理

0.5 小時(shí)，基于不同定價(jià)模式的購買策略

The buying strategy based on different pricing model (0.5 hour)

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（Introduction）

成長期（Growth）

成熟期（Maturity）

衰退期（Decline）

戰(zhàn)略供應(yīng)商購買策略 Buying strategy for Strategic supplier

杠桿供應(yīng)商購買策略 Buying strategy for Leverage supplier

瓶頸供應(yīng)商購買策略 Buying strategy for Bottleneck supplier

一般供應(yīng)商購買策略 Buying strategyfor Non-criticall suppliers

終極購買策略：競爭三角形

宮老師

中國采購商學(xué)院 首席專家 Chief Expert of the Chinese Institute of Purchasing Management

中國采購與供應(yīng)鏈工作坊 總教練 Head coach of Chinese Purchasing and Supply Chain Workshop

上海跨國采購中心核心專家 Core expert of Shanghai International Purchasing Center

中國好采購-年度千人會創(chuàng)始人 Founder of Chinese Top Purchaser—Annual Thousand People Meeting

中國機(jī)械工程學(xué)會物流工程分會理事 Member of Chinese Mechanical Engineering Society Logistics Engineering Division

上海交通大學(xué)畢業(yè)、中國人民大學(xué) MBA ? Graduated from Shanghai Jiaotong University and MBA of Renmin University of China

曾因降低采購成本的突出貢獻(xiàn)，獲得過世界 500 強(qiáng)公司德爾福美國總部全球總裁特別獎(jiǎng)。 Used to win the Special Global CEO Awards of Fortune 500 Delphi U.S. Headquarters for outstanding contribution to reduction of purchasing cost

工作訪問過 20 幾個(gè)國家，對不同地區(qū)采購文化和采購管理有深刻的理解。 Visited more than 20 countries at work and formed profound knowledge on purchasing culture and management in different regions.

對集中采購管理、集團(tuán)供應(yīng)鏈管理、流程再造、成本控制、項(xiàng)目采購、績效考核、招投標(biāo)、供應(yīng)商評估 與選擇等有豐富的實(shí)踐經(jīng)驗(yàn)。 Possess rich practical experience in concentrated purchasing management, group supply chain management, process reconstruction, cost control, project purchasing, performance assessment, bidding, and supplier assessment and selection, etc.

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