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制點(diǎn)。 適宜質(zhì)量成本的確定。經(jīng)驗(yàn)測算法、逐項(xiàng)優(yōu)化法、合理比例法。 供應(yīng)商的質(zhì)量成本與采購商的質(zhì)量成本 成 本 質(zhì)量水平 供應(yīng)商的 質(zhì)量成本 采購商的 質(zhì)量成本 成 本 質(zhì)量水平 鑒定預(yù)防成本 故障成本 總成本 整體采購成本( TC):整體擁有成本( TCO) 整體采購成本又稱為整體擁有成本:是指與設(shè)備、物料和服務(wù)的購買和(整個(gè)生命周期)使用相關(guān)的費(fèi)用和成本。整體采購成本分析首先要確定和衡量所購項(xiàng)目的主要成本元素。 價(jià)格 物流成本 訂購成本 維修成本 質(zhì)量成本 采購管理成本 庫存成本 到貨成本 整體采購成本 供應(yīng)績效成本 物料的整體采購成本( TC) 設(shè)備的整體擁有成本( TCO) 產(chǎn)品 生命周期成本法 LifeCycle Costing LIFECYCLE COSTING A costanalysis tool that incorporates the purchase price of a piece of equipment and all operating and related costs over the life of the item。 including, but not limited to maintenance, downtime, energy costs, as well as salvage value. Lifecycle costing is the concept of total cost of ownership applied to capital acquisitions. 產(chǎn)品 生命周期成本法 —— 一個(gè) 成本分析的工具,不但分析公司設(shè)備的采購價(jià)格,也分析其使用年限間的運(yùn)作及相關(guān)成本,包括維修、停機(jī)時(shí)間、能源成本等,以及廢物利用的價(jià)值。生命周期成本法運(yùn)用在資產(chǎn)設(shè)備類采購,屬于整體擁有成本的一個(gè)概念。 Example: Capital Equipment and TCO ? These are total cost of ownership calculations for the purchase of a large photocopier. ? The cost factors selected as relevant include payment structure, tradein value of existing copier, transportation, rigging and installation, operator training, service and maintenance, supplies, and spare parts. ? The copier will service a large corporate administration center with an anticipated volume of onehalf million copies per month. The estimated useful life of the copier is five years. cents Cost Per Copy $471,000 Total Cost of Ownership 50,000 Spare parts(drums, rollers, etc.) 280,000 Supplies(paper, toner, etc.) 45,000 Service and maintenance($10k/yr.) Ongoing expenses: 750 Operator training ( $150/hr.) 300 Rigging and installation 450 Transportation (700 lbs.) Oime expenses: 14,500 Payment structure (Interest Depreciation) (Depreciation = Straight line 5 yrs) 20,000 Tradein value $100,000 List pri