如何初選與評(píng)估供應(yīng)商培訓(xùn)講義(參考版)
2025-02-26 22:12本頁(yè)面
【正文】 ?對(duì)于都通過(guò)了及格線的供應(yīng)商，并非只有一種選擇STOP評(píng)估財(cái)務(wù)健康狀況 資產(chǎn)負(fù)債表The Balance Sheet – 特定時(shí)間點(diǎn)的資產(chǎn)負(fù)債情況損益表The Profit Loss Account – 一段時(shí)間內(nèi)的收入與支 出狀況 評(píng)估財(cái)務(wù)健康狀況財(cái)務(wù)指標(biāo) : 收益性指標(biāo) Gross profit x 100 Turnover Net profit x 100 Turnover毛利率凈利率 Turnover x 100 Capital employed Net profit x 100 Capital employed資本回報(bào)率Return on capital employed (ROCE)凈資產(chǎn)營(yíng)業(yè)額Capital employed = shareholders’ equity + longterm loans財(cái)務(wù)指標(biāo) : 收益性指標(biāo)Net profit before interest and taxes x 100Fixed assets plus current assets總資產(chǎn)回報(bào)率Return on Total Assets (ROTA)財(cái)務(wù)指標(biāo) : 收益性指標(biāo) Current assets Current liabilities Current assets stocks 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(kù)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
教學(xué)課件相關(guān)推薦
鄂ICP備17016276號(hào)-1