如何初選與評估供應商培訓講義-文庫吧在線文庫
【正文】 Capital employed資本回報率Return on capital employed (ROCE)凈資產營業(yè)額Capital employed = shareholders’ equity + longterm loans財務指標 : 收益性指標Net profit before interest and taxes x 100Fixed assets plus current assets總資產回報率Return on Total Assets (ROTA)財務指標 : 收益性指標 Current assets Current liabilities Current assets stocks Current liabilities速動比率Acid ratio (quick ratio)流動比率Current ratio財務指標 : 償債能力指標 Longterm loans x 100 Capital employed Cost of sales Average stocks庫存周轉率Stockturnover杠桿比率Gearing財務指標 : 償債能力指標 Debtors x 365 Turnover Trade debtors x 365 Credit sales應收賬期Debtor collection period財務指標 : 償債能力指標目的短期財務狀況分析指標（用于指導建立短期合作關系或者可隨時更換供應商的情形）長期發(fā)展前景指標（用于指導發(fā)展長期合作關系）后續(xù)工作下一步SWOT 分析供應商分類錄入供應商信息分享評價結果激發(fā)供應商積極性重新評定供應風險知己知彼，百戰(zhàn)不殆分類都是為了方便管理成果是要延續(xù)的分享能讓價值最大化尤其是現有供應商的積極性都不令人滿意時完全完成 SASS? They may force us into sole source contract that restricts sourcing elsewhere ? They may sell to our petitors too? They may withdraw from our market if not successful? They may increase prices at the end of the first contractOurs:Theirs:Ours:? Relatively small purchase volume? Lack of negotiation skills Theirs:? Lack of experience in our market? Excess capacity? No product differentiation? Long term contract guaranteed supply? They provide training to our product design staff? Possibility to buy back some of our production SWOT A
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