成本分析内训讲义

Price Analysis and Cost Reduction价格分析与成本降低

Price Analysis and Cost Reduction价格分析与成本降低

讲师：Jason Zhao, C.P.M.

Price Analysis and Cost Reduction价格分析与成本降低

Course Outline(课程大纲 )Part One Price Analysis价格分析理论 Price Analysis Tools价格分析工具 Case 1: Feb-Tech quotation analysis案例1: Feb-Tech报价分析(上) Cost Structure& Analysis成本结构和成本分析理论 Case 2: West Coast Plastic案例2:西海岸塑胶个案 Part Two Cost Analysis Tools成本分析工具 Case 3: Feb-Tech quotation analysis案例3: Feb-Tech报价分析(下) Principle of Cost Reduction成本降低原理 Top Approaches to Cost Reduction成本降低的首要方法 Case 4: Electrical Appliance Purchasing案例4:小型电子设备的采购

Price Analysis and Cost Reduction价格分析与成本降低

Price Analysis (价格分析)

Price Analysis and Cost Reduction价格分析与成本降低

What is Price Analysis?什么是价格分析The examination of a supplier's price proposal (bid) by comparison with reasonable benchmarks, without examination and evaluation of the separate elements of cost and profit making up the price. Analysis of competitive price proposals. Comparison with regulated, catalog, or market prices. Comparison with historical prices. Use of independent cost estimates.通过与合理的基准进行比较，而不是对组成价格的成本和利润的各个单元进行评估的方法，来检查供应商的报价方案。它包括:竟争性报价方案的分析。与政府规定的、目录或市场价格进行比较。同历史性价格比较采用独立的成本估算

Price Analysis and Cost Reduction价格分析与成本降低

Price and Cost Analysis Processes价格和成本分析过程的特点Price Analysis价格分析 Objective conclusion that the price is fair客观确定价格是否公平 Relatively simple and inexpensive analysis相对来说简单并且成本低 Often sufficient to determine reasonable price经常是能够足够充分地确定合理的价格 Limited supplier negotiations有限的供应商谈判 More cost effective than cost analysis比成本分析更节约成本5

Price Analysis and Cost Reduction价格分析与成本降低

Price and Cost Analysis Processes价格和成本分析过程的特点Cost Analysis成本分析 Costs more and takes more time需要化更多的成本和时间 Breaks down and examines all costs需要分解成本清单并且检验所有的成本 Used when price analysis is inadequate当价格分析不足时使用

Price Analysis and Cost Reduction价格分析与成本降低

Price and Cost Analysis Selection价格和成本分析的选择Price and Cost Analysis Selection Guidelines价格和成本分析选择指南 Price Analysis– commodity exchange items价格分析–属于标准或大宗商品交易概念的物品 Cost Analysis– more complex items and services成本分析–比较复杂的物品和服务 Price Analysis– very complex items and services价格分析–非常复杂的物品和服务

Price Analysis and Cost Reduction价格分析与成本降低

Pricing Methods定价方法Straight Mark-Up Pricing直接加成法 Variable (or Incremental) Pricing变动成本 (或累积)定价法 Rate of Return Pricing投资回报率定价法 Price-to-Market Pr

icing市场价格定价法

Price Analysis and Cost Reduction价格分析与成本降低

Pricing Methods– Straight Mark-up Pricing

定价方法–直接加成法Straight Mark-up Pricing Formula直接加成法公式 Estimated Total Cost+ Mark–up*= Sales Price估计总成本+加成比率=销售价格 * Percent of Profit利润的百分比

Price Analysis and Cost Reduction价格分析与成本降低

Pricing Methods– Variable (Incremental) Pricing定价方法–变动成本(累积)定价法Break-even Point: Revenue= Total Costs盈亏平衡点:收入=总成本

Dollars$金额

BEP损益平衡

Total revenue总营业额 Target Profit目标利润 Total Cost总成本 Variable Cost变动成本

点

Fixed Cost固定成本 Quantity数量

Price Analysis and Cost Reduction价格分析与成本降低

Pricing Methods– Rate of Return Pricing定价方法–投资回报法The Sales Price is equal to:销售价格等于 Estimated Total Cost+ Desired Rate of Return on Investment= Sales Price估计总成本+期望的投资回报率=销售价格 To Implement this Method, the Seller:运用该方法,卖方须 Estimated the Investment (Total Cost)估计总的投资额(总成本) Determines the Desired Rate of Return on Investment确定期望的投资回报率 Estimates Costs at the Forecasted Sales Level估计预测销售量下的成本11

Price Analysis and Cost Reduction价格分析与成本降低

案例ABC公司投资$500,000(总成本)开发一种新型牙刷.该牙刷的总成本是$1.0/支.市场部门希望该牙刷的销售量能够达到500,000支.问: 该产品的单位投资回报率ROI是多少? 为得到该ROI则该产品的最低单位销售价格应该是多少? 该价格下的预计销售额是多少? 销售量达到多少才能达到销售平衡点?

Price Analysis and Cost Reduction价格分析与成本降低

解答单位ROI=[(投资收益率*总成本)/销售量]/单位成本*100%=[(0.10*$500,000)/500,000]/$1.0 *100%= 10%最低销售价格=单位成本 * (1+投资收益率)=$1.0 * (1+ 0.1)=$1.1预计销售额=销售单价 *销售量=$1.1 * 500,000=$550,000平衡点销售量=总成本/销售单价=$500,000/$1.1= 454,546

Price Analysis and Cost Reduction价格分析与成本降低

Pricing Methods– Price-to-Market Pricing定价方法–市场价格定价法

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