Cost Analysis 成本分析

Language: Chinese

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This is a fundamental training. The objective of this module is to provide participants with the basic knowledge to understand how suppliers calculate their costs and their selling price. The following topics will be discussed:

  • Supplier’s fixed and variable costs
  • How suppliers allocate fixed costs
  • How to justify investment in fixed costs
  • Margin and Profit calculation
  • Productivity opportunities and impact on cost
  • TCO analysis


Following this module, participants will be able to:

  • Understand the use of suppliers’ cost breakdown
  • Appreciate how suppliers calculate their cost when pricing their product or service
  • Build-up the cost structure of a supplier, on condition that they obtain the assumptions
  • Calculate cost impacts on change of specification, volumes, operations, etc.
  • Determine strategies to negotiate a fair price
  • Understand the Total Cost of Ownership approach and its use in purchasing


该模块的目地是向学员提供成本方面的基础知识,以使他们了解供应商如何计算成本和售价。 将讨论以下主题:

  • 功能分析基础。
  • 产品成本结构基础
  • 供应商的固定成本和可变成本
  • 应该成本和成本分解分析
  • 收益和利润的计算
  • 生产力改进及其对成本的影响
  • TCO – 总拥有成本原理



  • 了解如何进行供应商成本分析
  • 了解供应商在为产品或服务定价时是如何进行成本计算的
  • 假设情景,建立供应商成本结构
  • 计算在规格、数量、业务等发生改变时的成本影响
  • 制定策略,谈判一个公平的价格
  • 了解产权总成本方法,以及在采购中的应用



Target group

Buyers at any level who wish to learn how to use cost breakdown and TCO decision-making tool to better negotiate price reductions with suppliers. 












What are Costs and Cash?

  • In the Profit & Loss Statement
  • In the Cash-Flow Statement


How Suppliers Determining their Pricing?


Cost Breakdown and Cost Drivers

  • Variable costs and fixed costs
  • Direct costs and indirect costs
  • Material, component and operation costs
  • Direct labour costs
  • Machine costs and OEE
  • Industrial overheads
  • Sales, general & admin expenses
  • Operating profit
  • Packaging, transport, duties,…







Cost Breakdown Analysis and Application

  • Establish cost structure and cost drivers: “Should cost”
  • Collect and check consistency of offers
  • Prepare negotiation
  • Cost follow-up
  • Improvement actions through supplier cost models (via case studies) 
  • Break-even price and break-even quantity
  • Specificities for purchasing service, raw materials and machines


Total Cost of Ownership – TCO and its Application 





  • TCO Definition
  • Why use the TCO approach in Purchasing
  • TCO modelling
  • How to design a TCO model





Please contact sh-training(@) to complete your registration

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