采购与供应链管理课件09方案对比分析

1、Part 1:Introduction and strategyWhat is purchasingStrategic purchasingOrganization and structure of supplyPurchasing proceduresPart 2:Strategy, tactics and operations（1）：）：purchasing factorsStandard and management of qualityrelationshipBuying at the right priceSupply organization and supplier manage

2、ment,supplier relationships(2)Part 3:Strategy, tactics and operations（2）：）：Contrasting approaches to purchasingContrasting approaches to supply（2） Buying from overseasPart 4:Strategy, tactics and operations（3）：）：logisticsStoring of supply goods, materials transportationPart 5:Strategy, tactics and o

3、perations（4）：）：supply tools,supplier relationships and performancenegotiationSupply toolsPurchasing research, performance and ethicsChapter 11 Contrasting approaches to supply1.Consideration factors of purchasingnNature of the productnType of productionnPrincipal uses to which a purchased item will

4、be put Consider all the factors, they can be classified as follows:nConsumer product(purchased by household, for personal consumption) nIndustrial products(purchased by organization, for manufacturing other product to make profit)nResale product(resell them at a profit) nService(logistic, waste trea

5、tment, law） This chapter is concerned with industrial product and CMRO supplies and service.（Consumable or Maintenance, Repair and Operating）2 industrial productsnCapital equipment item(资本设备项目资本设备项目)nProduction materials(生产用物资和材料生产用物资和材料)2.1 Capital equipment itemnA subclass of the fixed asset categ

6、ory and includes industrial and office machinery and tools, transportation equipment, furniture and fixtures and others. (expensive equipment, Cargo Van.)nAs such, these items are properly chargeable to a capital account rather than to expense.Alternative termsnCapital goods(生产资料)：capital in the for

7、m of fixed assets used to produce goods, such as plant, equipment, rolling stock(全部车辆)nCapital asset（资本资产）：used to generate revenues.nCapital expenditure（资本支出）：An expenditure on acquisition of tangible productive assets which yield continuous service beyond the accounting period in which they are pu

8、rchased.nTangibilitynProductivity（is used to produce goods or services）nDurability（longer than 1 year）2.3 Categories of capital equipmentnBuildingsnInstallation equipment(capital equipment)nAccessory equipment (辅助设备)nOperating equipmentnTools and instrumentnFurnishing and fittings Computer system ca

9、n be divided into installation equipment or accessory equipment.nPurposenFlexibilitynStandardizationnCompatibilitynLifenReliabilitynDurability (耐久性)nProduct qualitynCost of operationnCost of installationnCost of maintenancenMiscellaneous （其它方面）2.5 New or used equipment？nNew equipment：incorporate the

10、 most up-to-date technology, lower maintenance cost, require fewer test, better availability of spares. nUsed equipment：lower cost， higher maintenance cost，offer to beginner, for delivery in time, limited fund.Discussion（13.1, Page 509）nHow many of the factors to be considered in buying capital equi

11、pment do you take into account when purchasing:）a new or second-hand logistic vehicles）a new Numerical-Controlled Machine tool）ERP software system2.6 Controlling the acquisition of capital equipmentnIt requires more deliberation(审议) regarding cost, suitability, lifespan and the consequences of acqui

12、sition than others.nIn order to determine the amount of deliberation, it is useful to assign such requests to a particular category：Category：Strategic new equipment（if required, would Change/Replace working methods throughout the company）Category：Operational new equipment （Confined to a particular f

13、unction, department, project or operation Category: Replacement equipment: Equipment that replaces existing equipment that is obsolete or has depreciated to a point where repair or renovation would be uneconomical. 2.6 Controlling the acquisition of capital equipmentThe replacement of an obsolete ma

14、chine will entail the acquisition of operational new equipment and is therefore category B expenditure.2.6 Controlling the acquisition of capital equipmentnCategory D Vehicles and transportation：that is new or replacement motorcars and lorries.nCategory E Administrative equipment：office machinery, f

15、ixtures and fittings required to facilitate the provision of administrative support or office services.nCategory F Miscellaneous：equipment not exceeding a prescribed value that can not be assigned to any of categories A to E.2.6 Controlling the acquisition of capital equipmentThe amount of expenditu

16、re and the level of management that will give approval of the expenditure:nCategory A,B: usually require approval by the board or chief executive. Take specialists advice before decision.nCategory C,D,E: within prescribed limits and subject to budget approval usually at the direction of senior manag

17、ement.nCategory F：will usually be on the basis that vehicles shall be disposed of or replaced at the end of a prescribed life( 3years or a certain milestone ).nDiscussion ( 13.3 ,P509) a)Give an example of each of the following categories of capital equipment；1. strategic new equipment2. replacement

18、 equipment3. vehicles and transportation4. administrative equipment, such as PCsb)How many acquisition policies an procedures differ in each case?c)At what management level may decisions be taken for each category?课本课本405 讨论题讨论题13.3 a)针对下面四种类别的资本设备，分针对下面四种类别的资本设备，分别给出例子；别给出例子；1 战略性的新设备战略性的新设备2 更新和改造

19、设备更新和改造设备3车辆和运输工具车辆和运输工具4 行政管理用设备行政管理用设备 b)对下面每种类别的资本设备在获取对下面每种类别的资本设备在获取的方针政策和方法步骤上有何不同的方针政策和方法步骤上有何不同之处？之处？c)对下面每种类别的资本设备分别应对下面每种类别的资本设备分别应放在哪一管理层面上来决策其采购；放在哪一管理层面上来决策其采购；3 financing the acquisition of capital equipmentnStraight purchasenHire purchasenleasingLeasing OR Buying？nCompare real interes

20、t and opportunity cost of capital， if the opportunity cost is higher, leasing will be cheaper； if the opportunity cost is lower, leasing will be more expensive.Industrial productsnCapital equipment itemsnProduction materials5 Production materialsnRaw materials：primarily from agriculture and the vari

21、ous extractive industries minerals, ores, timber, petroleum and scrap-as well as dairy products, fruits, vegetables sold to a processor.nSemi-finished goods and processed materials：such items are finished only in part or may have been formed into shapes and specifications to make them readily usable

22、 by the buyer. Rods, sheets, tubing, wires, castings.nComponent parts and assemblies ：completely finished products of one manufacturer that can be used as part of a more complicated product by another manufacturer. These do not lose their original identity when incorporated into other products.Such

23、as bearings, controls, gauges, gears, wheels.5.1 Characteristics of raw materialsnOften sensitive commodities, especially the sensitive agriculture or ore productnFrequently dealt with in recognized commodity marketnSafeguarded in many organizations by backward integration strategies. backward integ

24、ration，means that the core enterprise collaborate with its suppliers, not its distributor or dealer.（e.g. Jia Cheng logistic）Sensitive commodities Sensitive commodities are raw materials, as copper, cotton, lead,zinc,hides and rubber their prices fluctuate daily. Buys aims to to fulfil purchasing re

25、quirements at the most competitive prices.Sensitive commodities The mian economic and political factors that influence market conditions arenInterest rate；nCurrency fluctuation；nInflation；nGovernment policies, such as import controls or stockpiling；nGlut(供过于求，过量供应) or shortage supply factors, such a

26、s crop failure（作物减产，谷物欠收）；nRelationship between the exporting and importing country, such as oil as political weapon.Sensitive commodities The mian economic and political factors that influence market conditions arenRelationship between the exporting and importing country, such as oil as political w

27、eapon.Information regarding market conditionnGovernment sources 政府渠道 nDocumentary souces 文件渠道nFederations 联合会组织nExchange 交易所nAnalysts 分析家 nDatabases 数据库nChambers of commerce 商会5.2 Hand-to-mouth buyingnBuying according to need rather than in the quantities that are most economical.nCircumstances in w

28、hich this policy might be adopted are where prices are falling or where a change in design is imminent and it is desirable to avoid large stocks/inventory.5.3 Forward This applies to all purchase made for the purpose of increasing stocks beyond the minimum quantities required to meet normal producti

29、on needs based on average delivery times.n1. to obtain the benefit of economic order quantities（EOQ）.n2. when savings made by buying in anticipation（预计） of a price increase will be greater than the interest lost on increased stocks or the cost of storage.5.3 ForwardnWhy buy in forward?n3. to prevent

30、 suspension of production, due to occurrences such as strikes, by stockpiling to avoid shortage.n4.to secure materials for future equipments when the opportunity arises, for example, some steel sections are only rolled at infrequent intervals. Past examination questions P 511n1(a). Explain why the m

31、arkets for commodities tend to be less stable than the markets for manufactured goods.n1(b). Outline some of the ways in which buyers of commodities can attempt to bring a degree of stability into their purchasing.5.4 Future dealingnA financial contract obligating the buyer to purchase an asset (or

32、the seller to sell an asset), such as a physical commodity or a financial instrument, at a predetermined future date and price. nFutures contracts detail the quality and quantity of the underlying asset; they are standardized to facilitate trading on a futures exchange.Functions of exchangesnEnable

33、customer, merchants and dealers to obtain suppliers readily and at a competitive market price.nSmooth out price fluctuations due to changes in demand and supply.nProvide insurance against price fluctuations by means of the procedure known as hedging (example 13.3)nProvide appropriately located stora

34、ge facilities to enable participants to make or take physical delivery of approved brands of commodities.Conditions for futuresnCapable of being stored without deterioration for a reasonable period;nCapable of being graded for the purpose of providing a basis for description；nCapable of being traded

35、 in its raw state；nProducer and consumer must approve the concept of futures dealing in commodities;nThere must be a free market in the commodity, with many buyers and sellers.HedgingHedgingn1 On 1 June, X(manufacturer) buys stocks of copper to the value of 1000, which X hopes to make into cable wire and sell on 1 August for 2000, of which 750 represents manufacturing cost and 250 profit.n2 The price of copper falls by 1 August to 750 so X sells at 1750that is , X makes no profit.n3 To insurance against the situation in 2, X , on 1 June, sells futures contracts in copper for 1000.n4.In