RICES采購成本管理

……PRICESIt’sunwisetopaytoomuch.Butit’sworsetopaytoolittle.Whenyoupaytoomuch,youlosealittlemoney,thatisall.Whenyoupaytoolittle,yousometimesloseeverything,becausethethingyouboughtwasincapableofdoingthingitwasboughttodo.Thecommonlawofbusinessbalanceprohibitspayingalittleandgettingalot.Itcant’bedone.Ifyoudealwiththelowestbidder,itiswelltoaddsomethingfortheriskyourun.Andifyoudothat,youwillhaveenoughtopayforsomethingbetter.Thereishardlyanythingintheworldthatsomeonecan’tmakealittleworseandsellalittlecheaper---andpeoplewhoconsiderpricealonearethisman’slawfulprey.英國(guó)思想家JohnRuskin(1819-1900)利潤(rùn)Profit供應(yīng)商的報(bào)價(jià)中必須要有足夠的利潤(rùn)，方能促使其樂於配合供應(yīng)供應(yīng)商對(duì)風(fēng)險(xiǎn)(Risk)承擔(dān)，及生產(chǎn)效率(Productivity)的基本報(bào)酬利潤(rùn)通常以總成本固定百分比的計(jì)算方式並不恰當(dāng)生產(chǎn)效率好的供應(yīng)商應(yīng)享有較高的利潤(rùn)率採(cǎi)購談判能力買方的優(yōu)勢(shì)採(cǎi)購數(shù)量大標(biāo)準(zhǔn)化﹑無差異化產(chǎn)品低的轉(zhuǎn)換成品低的利潤(rùn)可能向上整合充分掌握商機(jī)採(cǎi)購談判力量賣方的優(yōu)勢(shì)獨(dú)家或寡頭壟斷對(duì)客戶而言是重要的原料﹑零組件高的轉(zhuǎn)換成本可能向下整合複雜﹑差異性高的產(chǎn)品替代性差優(yōu)質(zhì)的談判㊣優(yōu)於替代方案（BATNA）滿足利益需求沒有浪費(fèi)；優(yōu)質(zhì)選擇符合法、理、情睿智的承諾過程效率高；良好的溝通互動(dòng)過程促進(jìn)關(guān)係的改善六、貨商搜尋與評(píng)選供應(yīng)商由誰負(fù)責(zé)評(píng)選？Buyeralone(採(cǎi)購人員)Cross-FunctionTeams(跨功能小組)SourcingteamSupplierperformanceevaluationteamSuppliercertificationteamNewproductdevelopmentteamCommodityTeams(商品小組)供應(yīng)商評(píng)選的項(xiàng)目執(zhí)行合約能力Abilitytoperform財(cái)務(wù)狀況Financialstatus成本系統(tǒng)Costsystem品質(zhì)系統(tǒng)Qualityassurance,qualitycontrol,andrelatedsystems組織與管理Organizationandmanagement勞工狀況Laborstatus執(zhí)行合約能力

Abilitytoperform對(duì)買方訂單金額及採(cǎi)購數(shù)量是否有興趣Frequencyand/orvolumeoforders供應(yīng)商處理訂單的時(shí)間Lengthoftimetoprocessorders交貨能力(產(chǎn)能是否足夠或不足)Delivery符合品質(zhì)要求的能力Quality採(cǎi)購項(xiàng)目是否為其核心能力Product/serviceexpertise訂單積壓狀況Orderbacklog自製與外包的狀況Contractor's"makeorbuy"program循環(huán)/前置時(shí)間Cycle/leadtime生產(chǎn)力Productivity彈性，配合度如何(對(duì)暴增訂單的回應(yīng)能力)Flexibility業(yè)界口碑References電子化能力Electroniccapabilities產(chǎn)品線廣度Breadthofproductline可利用的產(chǎn)能Availablecapacity財(cái)務(wù)狀況

FinancialStatus資產(chǎn)負(fù)債表Balancesheets企業(yè)體質(zhì)損益表Incomestatements經(jīng)營(yíng)能力各種財(cái)務(wù)比率FinancialRatio成本控制紀(jì)錄Costcontrolhistory信用評(píng)等Creditratings公司年度報(bào)告Certifiedannualreports鄧白氏報(bào)告Dun&Bradstreetreports觀察供應(yīng)商是否有倒閉危機(jī)的「Z積分(ZScore)」財(cái)務(wù)務(wù)比比率率FinancialRatio平均均應(yīng)應(yīng)收收帳帳款款週週轉(zhuǎn)轉(zhuǎn)率率＝銷銷貨貨淨(jìng)淨(jìng)額額／／應(yīng)應(yīng)收收帳帳款款平平均均數(shù)數(shù)平均均應(yīng)應(yīng)收收帳帳款款收收現(xiàn)現(xiàn)天天數(shù)數(shù)＝365天天／／應(yīng)應(yīng)收收帳帳款款週週轉(zhuǎn)轉(zhuǎn)率率存貨貨週週轉(zhuǎn)轉(zhuǎn)率率＝銷銷貨貨成成本本／／平平均均存存貨貨平均均銷銷貨貨日日數(shù)數(shù)＝360/存存貨貨週週轉(zhuǎn)轉(zhuǎn)率率+360/應(yīng)應(yīng)收收帳帳款款週週轉(zhuǎn)轉(zhuǎn)率率固定定資資產(chǎn)產(chǎn)週週轉(zhuǎn)轉(zhuǎn)率率＝銷銷貨貨淨(jìng)淨(jìng)額額／／固固定定資資產(chǎn)產(chǎn)淨(jìng)淨(jìng)額額總資資產(chǎn)產(chǎn)週週轉(zhuǎn)轉(zhuǎn)率率＝銷銷貨貨淨(jìng)淨(jìng)額額／／資資產(chǎn)產(chǎn)總總額額Z積積分分(ZScore)Z=（（1.2××X1））+（（1.4××X2））+（（3.3××X3））+（（0.6××X4））+（（0.999××X5））X1=WorkingCapital/TotalAssets淨(jìng)流流動(dòng)動(dòng)資資產(chǎn)產(chǎn)÷÷總總資資產(chǎn)產(chǎn)X2=RetainedEarnings/TotalAssets保留留盈盈餘餘÷÷總總資資產(chǎn)產(chǎn)X3=EarningBeforeInterest&Tax（（EBIT））/TotalAssets利息息支支付付前前及及稅稅前前盈盈餘餘÷÷總總資資產(chǎn)產(chǎn)X4=MarketValueofEquity/BookValueofDebt資本總額額÷總負(fù)負(fù)債X5= Sales$/TotalAssets銷售金額額÷總資資產(chǎn)如果供應(yīng)應(yīng)商的「「Z積分分」為3.0或或更高高，則可可以判定定此供應(yīng)應(yīng)商體質(zhì)質(zhì)健全，，其財(cái)務(wù)務(wù)狀況為為相對(duì)穩(wěn)穩(wěn)定。如如果供應(yīng)應(yīng)商的「「Z積分分」為2.99或更更低，則則顯示出出公司可可能有倒倒閉的危危機(jī)，。。成本系統(tǒng)統(tǒng)CostSystem是否有能能力依照照產(chǎn)生成成本的特特定作業(yè)業(yè)活動(dòng)為為基準(zhǔn)，，來分?jǐn)倲傞g接成成本Capabilityofsegregatingcostsbytask對(duì)成本項(xiàng)項(xiàng)目的處處理是否否一致Consistenttreatmentofcost是否符合合成本會(huì)會(huì)計(jì)原則則Compliancewithcostaccountingstandards是否有任任何成本本降低的的計(jì)劃Whatstepshasthesuppliertaken,ifany,toreducecosts品質(zhì)系統(tǒng)統(tǒng)QC,QA,&RelatedSystems接受與退退貨的紀(jì)紀(jì)錄Acceptance/rejectionhistory測(cè)試的能能力Testingcapability-作作業(yè)員Workers/機(jī)器器設(shè)備Machines製程控制制Processcontrol-統(tǒng)統(tǒng)計(jì)製程程管制SPC/統(tǒng)計(jì)計(jì)品質(zhì)管管制SQC-六六個(gè)標(biāo)準(zhǔn)準(zhǔn)差SixSigma/製程程能力CpKProcessBands品管(保保)組織織Organizationandmanagementofqualitysystems品管(保保)文文件與程程序Documentedsystems/procedures品質(zhì)系統(tǒng)統(tǒng)認(rèn)證/驗(yàn)證Systemcertification/validation製程認(rèn)證證Processcertification(ISO)全面品質(zhì)質(zhì)管理TQM品質(zhì)是每每一個(gè)人人的責(zé)任任(Everybody’’sresponsibility)組織內(nèi)的的每一個(gè)個(gè)人都要要實(shí)行並並積極的的參與所所有品質(zhì)質(zhì)相關(guān)的的活動(dòng)(CommitmentandActiveparticipation)達(dá)到品質(zhì)質(zhì)的持續(xù)續(xù)改善(ContinuousImprovement)滿足客戶戶的需求求(CustomerSatisfaction)INSPECTProcessBProcessAINPUTReworkScrapOUTPUTProcessBProcessAINPUTSPCOUTPUTSPC品保系統(tǒng)統(tǒng)QualityAssuranceDefectDetectionSystem(不良品偵偵測(cè)的系系統(tǒng))會(huì)有一些重複複性的檢檢驗(yàn)(inspection)產(chǎn)生生。檢驗(yàn)樣品品的數(shù)量量一般都都很大。。不良品只只能在檢檢驗(yàn)後被被發(fā)現(xiàn)。。DefectPreventionSystem(不良良品預(yù)防防的系統(tǒng)統(tǒng))利用統(tǒng)計(jì)製程程管制SPC製程可透透過反饋饋方式進(jìn)進(jìn)行自我我校正製程能力力指數(shù)Cp,CpkCp-衡量量製程能能力的品品質(zhì)，就就是將規(guī)規(guī)格上下下界限的的差異(規(guī)格上上限USL-規(guī)格格下限LSL)與製程程變異(6σ)作比較較，這個(gè)個(gè)指標(biāo)只只有考慮慮到製程程變異的的範(fàn)圍是是否有落落在規(guī)格格公差之之內(nèi)。一一般要求求為1.0以上上，計(jì)算算方式為為Cp=(USL-LSL)/6σ。。Cpk-製製程能能力的的品質(zhì)質(zhì)量測(cè)測(cè)指數(shù)數(shù)，除除了考考量了了製程程變異異之外外還考考慮到到製程程中心心是否否有偏偏移。。一般般要求求為1.33以以上，，計(jì)算算方式式為Cpk就是是取Cpu與Cpl的最最小值值，亦亦即Cpk=min(Cpu，Cpl)，，其中中Cpu為為將規(guī)規(guī)格上上限(USL)減掉掉製程程平均均(mean)之後後除以以3σσ；Cpl為將將製程程平均均(mean)減掉掉規(guī)格格下限限(LSL)之之後除除以3σ。。製程能能力分分析ProcessCapabilityAnalysisCp=CpkVariation-GoodCentering-GoodCp,Cpk>1.33Cp>CpkVariation-GoodCentering-PoorCp>1.33Cpk=0Cp=CpkVariation-PoorCentering-GoodCp,Cpk<1Cp>CpkVariation-PoorCentering-PoorCp,Cpk<1LSLUSLLSLUSLSIXSIGMA六六標(biāo)準(zhǔn)準(zhǔn)差SIXSIGMA-Aprogramthatpermitsonlythree(3)defectspermillionpartsandreflectsanoutstandingcommitmenttoquality.六標(biāo)準(zhǔn)準(zhǔn)差-在在每每百萬萬件中中只允允許三三個(gè)不不良品品，是是對(duì)品品質(zhì)最最高的的承諾諾。#207:Developmeasurementsforqualityimprovementandtargetsetting(e.g.,"bestinclass"benchmarks).;C.P.M.Module:2#111:Conductsuppliervisits/evaluationstodeterminesuitability.;C.P.M.Module:1zDefectperMillion2308,537366,80746,210523363.4366Measurement20,000TimesImprovementSIXSIGMAPERFORMANCE20,000lostarticlesofmailperhourUnsafedrinkingwaterforalmost15minuteseachday5,000incorrectsurgicaloperationsperweekTwoshortorlonglandingsatmostmajorairportseachday200,000wrongdrugprescriptionseachyearSevenarticleslostperhourOneunsafeminuteeverysevenmonths1.7incorrectoperationsperweekOneshortorlonglandingeveryfiveyears68wrongprescriptionsperyear99%Good(3.8Sigma)99.99966%Good(6Sigma)SIXSIGMACONCEPTNoDefects!Target321Customer’’sSpecification631TargetCustomer’’sSpecification6.6%Defects!After6!Before3ReducingVariability組織與與管理理Organizationandmanagement高級(jí)主主管的的承諾諾與參參予Topmanagementcommitmentandinvolvement公司組組織的的穩(wěn)定定性Stability員工的的訓(xùn)練練Trainingandcertificationofpersonnel員工年年資與與技術(shù)術(shù)能力力Technicalcompetence/servicesupport機(jī)器設(shè)設(shè)備的的新舊舊及保保養(yǎng)情情況Equipmentcapabilities此供應(yīng)應(yīng)商在在同業(yè)業(yè)之間間的評(píng)評(píng)價(jià)與與口碑碑Generalreputation/ethics業(yè)界的地位位Industrystatus對(duì)客戶滿意意度的認(rèn)知知Customercommitment對(duì)其衛(wèi)星工工廠的管理理Subcontractormanagement勞工狀況Laborstatus員工的平均均年齡及技技術(shù)層次Employeeskills工會(huì)組織情情況Unionization工會(huì)合約到到期日Laborcontractexpirationdate員工的流動(dòng)動(dòng)率Employeeturnover對(duì)員工的訓(xùn)練練計(jì)劃Trainingprogramsandinitiatives工業(yè)相關(guān)政政策的遵守守Industrialrelationspolicy供應(yīng)商的拜拜訪傳統(tǒng)的供應(yīng)應(yīng)商拜訪供應(yīng)商主動(dòng)動(dòng)邀請(qǐng)新上任的採(cǎi)採(cǎi)購人員例行性的年年度拜訪需要對(duì)供應(yīng)應(yīng)商進(jìn)行認(rèn)認(rèn)可針對(duì)特定問問題需要解解決了解供應(yīng)商商的各方面面能力審查供應(yīng)商商所建議的的替代性材材料或服務(wù)務(wù)高附加價(jià)值值的的供應(yīng)應(yīng)商拜訪與高層會(huì)面面洽談彼此此共同的目目標(biāo)與合作作計(jì)畫對(duì)供應(yīng)商組組織內(nèi)的不不同部門有有更進(jìn)一步步的了解參與增進(jìn)供供應(yīng)商/客客戶關(guān)係的的活動(dòng)一起參與流流程的再造造工程討論新產(chǎn)品品或服務(wù)的的機(jī)會(huì)分享新技術(shù)術(shù)並討論運(yùn)運(yùn)用在目前前產(chǎn)品的可可能性參觀工廠及及生產(chǎn)線廠區(qū)的整潔潔Housekeeping生產(chǎn)線的物物流動(dòng)線規(guī)規(guī)劃Process/materialflow對(duì)不良品的的標(biāo)示Nonconformingmaterial生產(chǎn)工藝及及效率機(jī)器的狀況況及稼(開開)動(dòng)率作業(yè)員及幹幹部對(duì)製程程及品質(zhì)政政策的了解解是否有標(biāo)準(zhǔn)準(zhǔn)作業(yè)程序序(SOP)對(duì)工業(yè)安全全的重視IndustrialSafety其他生意往往來的客戶戶Majorcustomers使用的主要要原料來源源選擇供應(yīng)商商的準(zhǔn)則基本之之要件件：QualityCostDeliveryServiceResponsivenessCommitment長(zhǎng)期之之要件件：長(zhǎng)期穩(wěn)定的的供應(yīng)產(chǎn)能之相對(duì)對(duì)擴(kuò)展健全之企業(yè)業(yè)體質(zhì)正確且相近近之經(jīng)營(yíng)理理念產(chǎn)品未來方方向符合需需要長(zhǎng)期合作意意願(yuàn)供應(yīng)商的策策略選擇-產(chǎn)品品與製程的的搭配IIIIIIIV連續(xù)生產(chǎn)組裝線生產(chǎn)批量生產(chǎn)小批量生產(chǎn)製程結(jié)構(gòu)-彈性數(shù)量少標(biāo)準(zhǔn)化程度低數(shù)量少產(chǎn)品多樣化數(shù)量多少許主要產(chǎn)品數(shù)量多標(biāo)準(zhǔn)化程度高產(chǎn)品結(jié)構(gòu)-可靠度與成本YourSuppliersareIneffectiveifyouandyoursupplierarenotStrategicallyAligned.策略性的供供應(yīng)商選擇擇關(guān)鍵性材料降低風(fēng)險(xiǎn)策略取代/更新減少供應(yīng)風(fēng)險(xiǎn)策略性材料供應(yīng)商聯(lián)盟策略長(zhǎng)期關(guān)係策略聯(lián)盟一般性材料聯(lián)合操作策略改善運(yùn)籌成本改善管理成本槓桿性材料價(jià)格槓桿策略善用競(jìng)爭(zhēng)比價(jià)與供應(yīng)商簽長(zhǎng)期合約高低採(cǎi)購的金額採(cǎi)購的風(fēng)險(xiǎn)高貨商蒐尋與與訪查理念經(jīng)營(yíng)理念、、永續(xù)經(jīng)營(yíng)營(yíng)、中長(zhǎng)期期計(jì)劃經(jīng)營(yíng)經(jīng)營(yíng)手法、、經(jīng)營(yíng)實(shí)績(jī)績(jī)、經(jīng)營(yíng)管管理、往來來廠商、財(cái)財(cái)務(wù)務(wù)體質(zhì)、企企劃品質(zhì)意願(yuàn)合作意願(yuàn)、、服務(wù)態(tài)度度規(guī)模產(chǎn)能、設(shè)備備成本成本結(jié)構(gòu)、、競(jìng)爭(zhēng)優(yōu)勢(shì)勢(shì)技術(shù)設(shè)計(jì)、開發(fā)發(fā)、採(cǎi)購、、製造交期交期管理、、管理體制制品質(zhì)品質(zhì)經(jīng)營(yíng)管管理、品質(zhì)質(zhì)保證選擇供應(yīng)商商之準(zhǔn)則基本之要件件QualityDeliveryCostServicePackageResponsivenessCommitment長(zhǎng)期之要件件長(zhǎng)期穩(wěn)定供供應(yīng)產(chǎn)能之相對(duì)對(duì)擴(kuò)展健全之企業(yè)業(yè)體質(zhì)正確且相近近之經(jīng)營(yíng)理理念產(chǎn)品未來方方向符合需需要長(zhǎng)期合作意意願(yuàn)貨商評(píng)選執(zhí)行合約能能力Abilitytoperform財(cái)務(wù)狀況Financialstatus成本系統(tǒng)Costsystem品質(zhì)系統(tǒng)Qualityassurance,qualitycontrol,andrelatedsystems組織與管理理Organizationandmanagement勞工狀況Laborstatus策略性伙伴伴（StrategicPartner）條件Partner產(chǎn)能在業(yè)界界佔(zhàn)相當(dāng)比比重（或市市場(chǎng)佔(zhàn)有率率）居業(yè)界技術(shù)術(shù)領(lǐng)先地位位（技術(shù)創(chuàng)創(chuàng)新）列入策略客客戶HouseAccount能提供材料料成本之競(jìng)競(jìng)爭(zhēng)優(yōu)勢(shì)（（VA能力力）高階主管重重視程度高高，且提供供PolicySupport產(chǎn)品之規(guī)格格及品質(zhì)有有競(jìng)爭(zhēng)條件件未來能提供供GlobalSupport經(jīng)營(yíng)管理與與本公司相相輔相成，，或可提供供未來合作作機(jī)會(huì)產(chǎn)品線的廣廣度與深度度足夠七、有效的的品質(zhì)管理理及績(jī)效評(píng)評(píng)估供應(yīng)廠商評(píng)評(píng)等的用途途衡量供應(yīng)商商的能力Suppliercapabilities衡量供應(yīng)商商的國(guó)際化化與當(dāng)?shù)亟唤回浤芰nternationalandlocalcapabilities定價(jià)方法Pricingmethods衡量供應(yīng)商商財(cái)務(wù)健全全與否Financialstrength倉儲(chǔ)的位置置Inventorylocationsandmethods交貨績(jī)效Deliveryperformance品質(zhì)紀(jì)錄Qualityhistory服務(wù)紀(jì)錄Servicehistory利潤(rùn)率與存存貨週轉(zhuǎn)率率Marginperformanceandinventoryturnover創(chuàng)新的紀(jì)錄錄與績(jī)效Innovationhistoryandperformance供應(yīng)商管理理的要件ualityosteliveryerviceDefectPreventionOpenBookManagementCycleTime&LeadTimeResponsiveness供應(yīng)商績(jī)效效評(píng)估KeyPerformanceIndicator成本準(zhǔn)時(shí)交貨率率電子轉(zhuǎn)帳的的能力透過電子商商務(wù)(e-commerce)採(cǎi)購的的能力對(duì)於新技術(shù)術(shù)的投資對(duì)於顧客電電話回應(yīng)的的時(shí)效折扣率產(chǎn)品不良率率文件與發(fā)票票的錯(cuò)誤率率供應(yīng)廠商評(píng)評(píng)等法PerformanceRatingMethods項(xiàng)目列舉法法Categoricalmethod加權(quán)指數(shù)法法Weighted-Factormethod成本本比比率率法法Cost-Ratiomethods項(xiàng)目目列列舉舉法法範(fàn)範(fàn)例例「項(xiàng)項(xiàng)目目列列舉舉法法」」是是一一個(gè)個(gè)屬屬於於「「定定性性(qualitative)」」的的供供應(yīng)應(yīng)商商評(píng)評(píng)等等方方法法，，通通常常的的作作法法是是由由採(cǎi)採(cǎi)購購、、收收料料、、品品管管、、工工程程、、會(huì)會(huì)計(jì)計(jì)等等相相關(guān)關(guān)部部門門，，針針對(duì)對(duì)其其所所關(guān)關(guān)切切的的項(xiàng)項(xiàng)目目，，如如下下表表所所示示，，綜綜合合每每一一個(gè)個(gè)供供應(yīng)應(yīng)商商過過去去以以及及現(xiàn)現(xiàn)在在的的表表現(xiàn)現(xiàn)，，評(píng)評(píng)估估其其為為「「滿滿意意」」、、「「尚尚可可」」、、或或是是「「不不滿滿意意」」。。雖然然這這個(gè)個(gè)方方法法非非常常簡(jiǎn)簡(jiǎn)單單容容易易使使用用，，卻卻也也可可能能流流於於主主觀觀判判斷斷，，而而無無法法真真實(shí)實(shí)反反映映供供應(yīng)應(yīng)商商的的整整體體績(jī)績(jī)效效。。另另外外，，也也無無法法針針對(duì)對(duì)某某項(xiàng)項(xiàng)較較差差的的部部份份，，作作出出改改善善的的要要求求。。項(xiàng)目目列列舉舉法法範(fàn)範(fàn)例例加權(quán)權(quán)指指數(shù)數(shù)法法Weighted-Factormethod「加加權(quán)權(quán)指指數(shù)數(shù)法法」」（（Weighted-Pointmethod））是是一一個(gè)個(gè)屬屬於於「「定定量量」」的的供供應(yīng)應(yīng)商商評(píng)評(píng)等等方方法法，，每每一一個(gè)個(gè)評(píng)評(píng)等等的的項(xiàng)項(xiàng)目目（（一一般般為為品品質(zhì)質(zhì)、、價(jià)價(jià)格格、、與與交交貨貨情情況況））根根據(jù)據(jù)其其重重要要性性給給予予「「加加權(quán)權(quán)」」（（Weight）），，來來計(jì)計(jì)算算整整體體的的分分?jǐn)?shù)數(shù)，，加加權(quán)權(quán)指指數(shù)數(shù)的的總總合合必必須須是是一一百百。。加權(quán)權(quán)指指數(shù)數(shù)法法範(fàn)範(fàn)例例舉例例說說，，採(cǎi)採(cǎi)購購對(duì)對(duì)於於一一項(xiàng)項(xiàng)產(chǎn)產(chǎn)品品的的「「價(jià)價(jià)格格」」給給予予「「50%」」的的加加權(quán)權(quán)指指數(shù)數(shù)，，「「品品質(zhì)質(zhì)」」的的加加權(quán)權(quán)指指數(shù)數(shù)為為「「30%」」，，而而「「交交貨貨」」的的加加權(quán)權(quán)指指數(shù)數(shù)則則為為「「20%」」。。三三個(gè)個(gè)供供應(yīng)應(yīng)商商的的報(bào)報(bào)價(jià)價(jià)分分別別為為「「甲甲供供應(yīng)應(yīng)商商」」$59元元，，「「乙乙供供應(yīng)應(yīng)商商」」$63元元，，「「丙丙供供應(yīng)應(yīng)商商」」$70元元。。在在採(cǎi)採(cǎi)購購交交易易的的一一年年當(dāng)當(dāng)中中，，各各供供應(yīng)應(yīng)商商在在各各項(xiàng)項(xiàng)的的表表現(xiàn)現(xiàn)如如下下表表所所示示。。Price總總交貨次數(shù)數(shù)遲交次數(shù)退退貨次數(shù)SupplierA$5965 136SupplierB$6335 20SupplierC$7045 72加權(quán)指數(shù)法範(fàn)範(fàn)例...WeightedFactorAnalysis-PriceWeightedBid DirectPrice Average RatingPriceComparison*FactorSupplierA$5959/59= 100.0%x0.50 =50.0SupplierB$6359/63= 93.7% x0.50=46.8SupplierC$7059/70= 84.3% x0.50=42.1*Lowestpriceoffered/Actualpricepaid(以最低報(bào)價(jià)為為分子)WeightedFactorAnalysis-QualityTotalTotal WeightedShipmentsShipmentsPercent AverageRatingReceived Rejected Accepted FactorSupplierA65 690.8% x0.30 =27.2SupplierB35 0100.0% x0.30=30.0SupplierC45 295.6% x0.30 =28.7加權(quán)指數(shù)法範(fàn)範(fàn)例...WeightedFactorAnalysis-DeliveryTotalTotal WeightedShipmentsShipmentsPercent AverageRatingReceived Late OnTime FactorSupplierA65 13 80.0% x0.20=16.0SupplierB35 294.3% x0.20 =18.9SupplierC45 784.4% x0.20 =16.9FinalStep:WeightedFactorAnalysis-TotalRatingPriceQuality DeliveryRating+ Rating+ Rating=OverallRatingSupplierA50.0+ 27.2+16.0=93.2【2】SupplierB46.8+ 30.0+18.9=95.7【1】SupplierC42.1+ 28.7+16.9=87.7【3】成本比率法Cost-Ratiomethods「成本比率法法」（Cost-Ratiomethods）是將所有有跟採(cǎi)購，收收料有關(guān)的成成本，與實(shí)際際的採(cǎi)購金額額作一比較，，品質(zhì)與交貨貨的比率計(jì)算算，則是以採(cǎi)採(cǎi)購實(shí)際支付付的成本除以以採(cǎi)購金額。。成本比率法範(fàn)範(fàn)例舉例說，甲供供應(yīng)商的報(bào)價(jià)價(jià)單價(jià)為$5元，乙供應(yīng)應(yīng)商的報(bào)價(jià)單單價(jià)為$4元元，過去一年年向甲供應(yīng)商商的採(cǎi)購總金金額為$250,000元，而向乙乙供應(yīng)商的採(cǎi)採(cǎi)購總金額為為$280,000元。。另外，從其其他部門如收收料、檢驗(yàn)、、生產(chǎn)、成本本會(huì)計(jì)處得到到相關(guān)的成本本資料，可計(jì)計(jì)算出如下的的各項(xiàng)成本比比率。TheDeliveryCostRatio:SupplierASupplierB1.採(cǎi)購的交交貨運(yùn)送成本本$10,500 $12,0002.採(cǎi)購總金金額 $250,000 $280,0003.交貨成本本比率(line1/line2)4.2%4.3%TheQualityCostRatio:SupplierASupplierB1.採(cǎi)購的品品質(zhì)成本$15,100 $15,0002.採(cǎi)購總金金額 $250,000 $280,0003.品質(zhì)成本本比率(line1/line2)6.0%5.4%TheServiceCostRatio:Weight SupplierA SupplierB1.現(xiàn)場(chǎng)服務(wù)務(wù)的表現(xiàn)30 40302.研發(fā)能力力 2530 253.供應(yīng)商地地理位置25 30204.倉儲(chǔ)容量量 2015 15比率總計(jì)：100%115%90%對(duì)價(jià)格的影響響： (-15)(+10)TheOverallCostRatio:SupplierASupplierB1.交貨成本本比率+4.2+4.32.品質(zhì)成本本比率 +6.0 +5.43.服務(wù)成本本比率 -15.0+10.0對(duì)報(bào)價(jià)的影響響： -4.8 +19.7ApplyingtheFormula:（1＋總總成本比率））×報(bào)價(jià)＝＝調(diào)整後後的報(bào)價(jià)SupplierA: (1+[-.048]) x5.00=$4.76SupplierB: (1+.197)x4.00 =$4.79成本比率法範(fàn)範(fàn)例(續(xù))供應(yīng)商績(jī)效評(píng)評(píng)分方式分級(jí)評(píng)等加權(quán)計(jì)分成本基礎(chǔ)容易實(shí)施需要最少的資資料多數(shù)人可參予予適合資源有限限的公司低成本的制度度有彈性的制度度可以當(dāng)作供應(yīng)應(yīng)商評(píng)等實(shí)施成本適中中結(jié)合計(jì)數(shù)與計(jì)計(jì)量的制度提供總成本的的作法鑑別績(jī)效差的的特定地方可以做較客觀觀的評(píng)等長(zhǎng)期改善機(jī)會(huì)會(huì)最大最不可靠評(píng)估次數(shù)最少少最主觀的評(píng)等等通常為人工作作業(yè)傾向重視單價(jià)價(jià)需要電腦幫忙忙成本會(huì)計(jì)制度度的配合最複雜、實(shí)施施成本最高需要電腦資源源小公司開始發(fā)展評(píng)估估制度多數(shù)公司適用用大公司有很多供應(yīng)商商的公司CategoricalWeightedPointCost-Based制度優(yōu)點(diǎn)點(diǎn)缺點(diǎn)點(diǎn)適用者評(píng)等結(jié)果被扭扭曲的可能原原因Factorsthatcandistortratings資料不正確Inaccuratedata加權(quán)指數(shù)不恰恰當(dāng)Improperweightingoffactors主觀因素Subjectivity供應(yīng)廠商評(píng)等等結(jié)果發(fā)佈Issuesinthedisseminationofratings機(jī)密性Confidentiality供應(yīng)商對(duì)評(píng)等等結(jié)果的反應(yīng)應(yīng)處理Supplierreactiontoratings減少供應(yīng)商的的班底數(shù)量(ReduceSupplierBase)合理的供應(yīng)商商數(shù)量有助於於降低成本，，以及有效的的管理供應(yīng)商商建立互信的交交易基礎(chǔ)(MutualTrust)公平，公正，，合理尊敬，廉潔，，言行一致營(yíng)造無障礙的的溝通環(huán)境(EfficientCommunication)誠(chéng)懇的雙向溝溝通(sharinginformation)了解彼此文化化差異從基層員工到到高階主管從願(yuàn)景到技術(shù)術(shù)/產(chǎn)品的發(fā)發(fā)展主動(dòng)積極的做做法，一起解解決問題，NoSurprise!Win-Win建立雙贏的供供應(yīng)商夥伴關(guān)關(guān)係(二)Win-Win建立雙贏的供供應(yīng)商夥伴關(guān)關(guān)係(二)供應(yīng)商先期參參與(EarlySupplierInvolvement,ESI)在規(guī)格開發(fā)過過程的初期，，邀請(qǐng)具有夥夥伴關(guān)係的供供應(yīng)商，參與與買方的產(chǎn)品品設(shè)計(jì)小組(workcollaboratively)運(yùn)用供應(yīng)商的的專業(yè)知識(shí)以以及經(jīng)驗(yàn)來共共同設(shè)計(jì)開發(fā)發(fā)降低成本，加加速產(chǎn)品上市市時(shí)間(TimetoMarket)準(zhǔn)時(shí)付貨款(OnTimePayment)採(cǎi)購最基本應(yīng)應(yīng)遵循的(以以金錢與供應(yīng)應(yīng)商交換貨物物與服務(wù))從供應(yīng)商的角角度，這是對(duì)對(duì)合約履行的的承諾有助於獲得供供應(yīng)商最佳的的配合Win-Win建立雙贏的供供應(yīng)商夥伴關(guān)關(guān)係(三)對(duì)供應(yīng)商進(jìn)行行教育訓(xùn)練(SupplierEducationandTraining)視供應(yīng)商為在在外工廠的延延伸與供應(yīng)商擁有有共通的語言言視為一種投資資聯(lián)合進(jìn)行持續(xù)續(xù)性的改善(JointContinuousImprovement)對(duì)目標(biāo)的共識(shí)識(shí)(commongoals)衡量績(jī)效的最最佳方法供應(yīng)商認(rèn)證程程序的重要環(huán)環(huán)節(jié)與供應(yīng)商的關(guān)關(guān)係Relationship隔臂關(guān)係合作關(guān)係販?zhǔn)凵虃鹘y(tǒng)供應(yīng)商鑑定合格的供應(yīng)商伙伴型的供應(yīng)商策略聯(lián)盟較低的加值（ValueAdded）關(guān)係較較高的加值（ValueAdded）關(guān)係Arm’slengthrelationshipsCollaborativeRelationships八、資訊科技技與電子商務(wù)務(wù)的影響電腦化的材料料管理系統(tǒng)ComputerUsingdepartmentMRPscheduleHand-writtenrequisitionReviewbymaterialsplannerReviewbybuyerBuyerchangesRevisedrequisitionPurchaseordercopiesPurchaseOrderandacknowledgmentformComputerPrintedpurchaserequisitionRequisitionentry第三者網(wǎng)路服服務(wù)公司電子資料交換換EDI買方的的電腦買方的的mailbox供應(yīng)廠廠商的的mailbox供應(yīng)廠廠商的的電腦供應(yīng)廠廠商的的mailbox買方的的mailbox直接傳傳送DirectTransmission間接傳傳送IndirectTransmission採(cǎi)購文文件的的電子子傳送送e-Procurement電子化化採(cǎi)購購Log-inIntranetInternalProcurementWebsiteUserID:XXXXXPassword:XXXXXElectronicRFAFormCheckbudgetAggregateothersimilarrequisitionsOnlineApprovalOnlinecatalogContractedsupplierElectronicFundsTransfer(EFT)accountGoodsdeliveredPOPOelectronicallypopulated線上目目錄電子RFA表格格線上核核準(zhǔn)查核預(yù)預(yù)算相關(guān)請(qǐng)請(qǐng)購加加總線上核核準(zhǔn)電子資資金轉(zhuǎn)轉(zhuǎn)移帳帳戶合約供供應(yīng)商商線上核核準(zhǔn)上公司司內(nèi)部部採(cǎi)購購網(wǎng)站站e-Procurement採(cǎi)購100%自自動(dòng)化化Non-ProductionRequestsApprovalWorkflowReceiveASNAPMRP/DRPGeneratedRequirementsCreateRequisitionsAutoReleaseProcurementWorkflowApprovedSupplierListsStandardPOsSupplierSchedulesPaymentApprovedSuppliersEDI/FaxWebSearchCatalog(LocalorTPNRegister)ContentLoads/UpdatesPayonReceiptEmployingElectronicCommercetoMaximizeBenefits:PhasesofElectronicCommerceValueExtendMarketReachExtendProductorServiceOfferingsCreateNewInformation-BasedProductsNewDistributionChannel,ProductorServiceBusinessModelChangePipelineVelocity(Productivity)ValueEngineeringAnalysisQualityCashFlowReductionofInventoryReductionofManufacturingandDeliveryCycleTimeReductionofLaborLowerOpenA/RDaysOperationalEfficiencyNumberofTradingPartnersNumberofTransactionsReductionofPaperOverheadAccuracyPaperReplacementValueofEC2Years5YearsCOMPLEXITYNewDistributionChannel,ProductOrServiceExtendMarketReachExtendProductorServiceOfferingsCreateNewInformation-BasedProducts九、結(jié)結(jié)語與與討論論新競(jìng)爭(zhēng)爭(zhēng)趨勢(shì)勢(shì)下採(cǎi)採(cǎi)購面面臨的的挑戰(zhàn)戰(zhàn)1.Routing的工工作消消失2.維維持SCM及ERP必要要的材材料品品質(zhì)及及LeadTime3.Singlesourcing趨勢(shì)勢(shì)→Vendorrelationship4.TotalCycleTime短短縮→→EarlySupplierInvolvement5.『『Changing』』管理理6.角角色改改變→→從執(zhí)執(zhí)行面面轉(zhuǎn)到到管理理面7.資資訊科科技的的運(yùn)用用8.全全球化化採(cǎi)購購管理理9.快快速回回應(yīng)管管理→→QuickResponse10.不斷斷且快快速的的CostDown壓壓力11.不斷斷出現(xiàn)現(xiàn)的新新技術(shù)術(shù)與個(gè)個(gè)性化化需求求1.建建構(gòu)公公司內(nèi)內(nèi)、外外人脈脈a.對(duì)對(duì)外→→建立立個(gè)人人與企企業(yè)之之採(cǎi)購購網(wǎng)路路b.對(duì)對(duì)內(nèi)→→展開開跨機(jī)機(jī)能活活動(dòng)小小組2.提提昇管管理技技能→→成為為企業(yè)業(yè)顧問問師a.業(yè)業(yè)務(wù)管管理技技巧(Cost、Quality、Delivery)b.協(xié)協(xié)力廠廠商管管理技技巧c.培培養(yǎng)業(yè)業(yè)務(wù)改改善能能力3.發(fā)發(fā)展策策略採(cǎi)採(cǎi)購能能力4.提提昇資資訊科科技的的應(yīng)用用能力力5.成成為公公司內(nèi)內(nèi)部的的對(duì)外外天線線6.提提昇個(gè)個(gè)人的的貢獻(xiàn)獻(xiàn)度7.Benchmarking，，終身身學(xué)習(xí)習(xí)8.改改變思思維模模式e時(shí)時(shí)代的的採(cǎi)購購重點(diǎn)點(diǎn)方向向PPaperlessthinkinge-世世代的的思維維RReliableperformance追追求求有效效成果果OOpen-minded虛虛心心、坦坦懷CChangingmanagement「「變」」的管管理UUsefulness有有效效性的的管理理RResponsequickly快快速反反應(yīng)能能力Ee-Tool善善用資資訊科科技MMoneymachine創(chuàng)創(chuàng)造造資源源利潤(rùn)潤(rùn)EEndlessresources資資源源的無無限化化NNetworkbuilding建建立網(wǎng)網(wǎng)路人人脈TThreatavoidance排排除除生存存風(fēng)險(xiǎn)險(xiǎn)採(cǎi)購/供應(yīng)應(yīng)管理理應(yīng)對(duì)對(duì)之道道十、附附錄中央與與地方方分工工模式式DecentralizedSourcingCentraliz