物料管理-采购

X X ???? ???? XXXX ELECTRONIC CO., LTD. ???? : ????????????????????????????????????????? ?????????? ???? ?? ( Purchase ) ????????????????????????????????? ??????????????????????????????????????????? ??????????????????????????????????????????? ??????????????????????????????????????????? ????????????????????? ??????? ????????????????????????????????????????? ??????????????????????????????:? ???????????? ??????????????????????????????????????????? ?????????????????????? ???????????????????? ??????????????????????????????????????????? ??????????????????????????????????????????? ???????????????????? ??????????????????: ????????? 5%????????? 100 ?????? 5 ???????????? 1? ?????????? 1 ?????????--20 ? 5%×???? = 1 ? ( ???? ) ????= 1 ?÷5% = 20 ? ??????????????????????????????????????? ?????? ?????????: 1.???????????????? 2.????????????? 3.????????????????? 4.??????????????????? ?????????????????? : * ?????? --- ???????????????????? * ?????(???????)? * ??????? * ?????????? X X X???? ???? XXXX ELECTRONIC CO., LTD. ?????? ???????????? : 1. ???? ( Right Quality ) ????????????????????????????--- * ?? ( Suitability ) :?????????? * ?? ( Availability ) : ??????????????????? * ?? ( Cost ) : ????????????????? 2. ???? ( Right Quantity ) 3. ???? ( Right Time ) ??????????????????????????????? 4. ???? ( Right Price ) ???????????????????????????????????????? ???????????????????????????????????????? ??????????? (1)????? (2)??????? (3)?? (4)?????? (5)?? ??????? (6)?????? (7)???? (8)????????? 5. ???? ( Right Delivery) ?????????????????????? 6. ???? ( Right Law) ???????????????????????????????????????? ????????????????????????? ?????? X X X X ???????? XXXX ELECTRONIC CO., LTD. ???????? ????????????????????????????????????????? ??????????????????????????????????????????? ?????????? - ???????( Centre -Satellite Factory System )????????? ?????????????????????????????? --- 1. ??: ?????????????????????????? 2. ??: ???????????????????????????????? 3. ????? 4. ????: ???????????????????????????????????? ????? 5. ??: ??????????????????????????? 6. ????: ?????????????????????????????????? 7. ??: ?????????????????????????????? 8. ??: ??????????????????? ??????? ????????????????????????????????????????? ?????????????;?????????????????????????????? ??????????????????????????????????????????? ?????????????????( Fixed cost ) ??????????????????? ???????; ????( Variable cost )???????????????????????? ?????????????????(Break-even analysis )???????????????? ?????????? ???=????+???? ????????????????????????????????????? ( break-even point )??????????????????????????????? X X X X ???????? XXXX ELECTRONIC CO., LTD. EX : To make a component requires a overhead (fixed) cost of $4000 and a variable unit cost of $ 0.5 per unit . What is the total cost and the average cost of producing a lot of 1000 ? If the seelling price is $20 per unit, what is the break-even point ? Revenue = total cost (price per unit)×(units)= fixed cost +(variable cost per unit)×(units) Total cost = $ 4000 + (0.5×$1000) = $4500 Average cost = $ 4500 ÷ 1000 = $4.5 per unit break-even point : let X = number of units sold $ 20X = $4000 + $0.5X $ 20.5 X = $4000 X = 195.12 break-even point occurs when 195.12 units are made and sold . ?????? ????(Value Analysis, VA)??? 1947 ?? Miles ??????????????????? ?????????????????? 30% ????????????????????? 1961 ?????????(Society of American Value Engineering)??? SAVE??????? ????????????????(Value Engineering , VE)?????????? : ????? ??????????????????????????? ??????????— ??=??÷?? ?????????????????? (1) ????????? ? (2) ?????????? (3) ????????? ? (4) ?????????? ????????????????????????????????????? ???????????????: * ?????????????? ? * ????????? ? * ???????????????????? ? * ??????????????????? ? * ??????????? ? ??????????????????????????????????????????? ????????????