【正文】
Current liabilities速動(dòng)比率Acid ratio (quick ratio)流動(dòng)比率Current ratio財(cái)務(wù)指標(biāo) : 償債能力指標(biāo) Longterm loans x 100 Capital employed Cost of sales Average stocks庫存周轉(zhuǎn)率Stockturnover杠桿比率Gearing財(cái)務(wù)指標(biāo) : 償債能力指標(biāo) Debtors x 365 Turnover Trade debtors x 365 Credit sales應(yīng)收賬期Debtor collection period財(cái)務(wù)指標(biāo) : 償債能力指標(biāo)目的短期財(cái)務(wù)狀況分析指標(biāo)(用于指導(dǎo)建立短期合作關(guān)系或者可隨時(shí)更換供應(yīng)商的情形)長(zhǎng)期發(fā)展前景指標(biāo)(用于指導(dǎo)發(fā)展長(zhǎng)期合作關(guān)系)后續(xù)工作下一步SWOT 分析供應(yīng)商分類錄入供應(yīng)商信息分享評(píng)價(jià)結(jié)果激發(fā)供應(yīng)商積極性重新評(píng)定供應(yīng)風(fēng)險(xiǎn)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(jià)值最大化尤其是現(xiàn)有供應(yīng)商的積極性都不令人滿意時(shí)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 Analysis an exampleSWO T? We are their first client in a new market? Small but growing business? Leader in their home market? Deal in both raw materials finished products? Better access to market information? Good technical support capacityIOR 水平業(yè)務(wù)價(jià)值HMLNItemE80% of items = 20% of value 20% of items = 80% of valueMHNLItemE重新評(píng)定供應(yīng)風(fēng)險(xiǎn)