【正文】
關(guān)成本 ? 采購價格和其他成本 (諸如運(yùn)行成本 )之間需要平衡取捨的時候 ? 當(dāng) 貨幣價值 很重要時, 真實(shí)價值 只能在對涉及的所有成本都清楚的前提下來確定時 30 Weighted scoring ITCM6:U4: ? 加權(quán)評分法 ——是依據(jù)反映供應(yīng)商相對重要性的一系列“加權(quán) ”標(biāo)準(zhǔn)對其進(jìn)行評分,全部得分最高的供應(yīng)商將被授予合同 /訂單。 Purchase price Electricity Maintenance contract Disposal 65% 21% 11% 3 % B r eak d o w n o f to tal co st o f o w n e r sh i p a HV e l ect r i c mo to rE l eme n t o f co st Y ea r 1 Y ea r 2 Y ea r 3 Y ea r 4 Y ea r 5P u rch as e pr i ce $5 0,000E l ec t r i ci t y $3 0,000 $3 0,000 $3 0,000 $3 0,000 $3 0,000Mai n t en an ce $5 , 00 0 $5 , 00 0 $5 , 00 0 $5 , 00 0 $5 , 00 0D i sp o sa l $7 , 00 0ITCM6:U4: 量化每一種成本 14 量化每一種成本 需要量化每一個組成的成本 可以不考慮的某些成本 ? 成本非常小 ? 對所有的報價都相同 (必要成本 ) ITCM6:U4: 15 ? 付出的精力與數(shù)據(jù)的準(zhǔn)確性 ?主要成本部分 低成本部分 ? 短期成本準(zhǔn)確性 未來成本正確性 ? 關(guān)聯(lián)成本 Ex: 必須變更現(xiàn)有設(shè)備來適應(yīng)新採購品項之成本 ? 貨幣 : 全部成本需轉(zhuǎn)換成同種幣別 ? 所有權(quán)總成本模型的結(jié)構(gòu) 依照公司 BU(預(yù)算控制部門 )來細(xì)分所有權(quán)總成本 ITCM6:U4: 量化每一種成本 需要考慮的問題 16 ? 已發(fā)生成本的處理 沉沒成本不計 ? 現(xiàn)金流(收入)的處理 如報廢殘值 , 也稱負(fù)成本 , 從成本中扣除 . ? 雇員的時間成本 ? 通貨膨脹的處理 (價格調(diào)整公式 ) ? 假設(shè)和數(shù)據(jù)來源 保留所做的假設(shè)和任何用於計算的信息來源的紀(jì)錄 ( ex: MTBF ) ITCM6:U4: 量化每一種成本 需要考慮的問題 17 ? 不同供應(yīng)商的報價可能導(dǎo)致不同的時間成本構(gòu)成 ITCPurchase of production machinery: Summary of costs over time Offers Year 1 Year 2 Year 3 Year 4 Total cost 供應(yīng)商 X Purchase price: $60,000 $5,000 $20,000 $5,000 $90,000 供應(yīng)商 Y Purchase price: $80,000 $3,000 $3,000 $4,000 $90,000 M6:U4: 時間成本的重要性 18 Year 1 Year 2 Year 3 Year 4 Total $60,000 $60,000 Interest payments associated with Year 1 $6,000 $6,600 $7,260 $7,986 $27,846 $5,000 $5,000 Interest payments associated with Year 2 $500 $550 $605 $1,655 $20,000 $20,000 Interest payments associated with Year 3 $2,000 $2,200 $4,200 $5,000 $5,000 Interest payments associated with Year 4 $500 $500 $124,201 Cost of using Supplier X taking interest payments into account Total Year 1 cost Year 2 cost Year 3 cost Year 4 cost At an interest rate of 10% per year... ICM6:U4: 19 Year 1 Year 2 Year 3 Year 4 Total $80,000 $80,000 Interest payments associated with Year 1 $8,000 $8,800 $9,680 $10,648 $37,128 $3,000 $3,000 Interest payments associated with Year 2 $300 $330 $363 $993 $3,000 $3,000 Interest payments associated with Year 3 $300 $330 $630 $4,000 $4,000 Interest payments associated with Year 4 $400 $400 Total $129,151 Cost of using Supplier Y taking interest payments into account Year 1 cost Year 2 cost Year 3 cost Year 4 cost At an interest rate of 10% per year... ICM6:U4: 2