제 2장. make vs. buy decision making - kocw
TRANSCRIPT
2. Make vs. Buy Decision Making3. (10/29) .
• : 10 30 () 14:00 - 15:30 • : LPO SUPEX Hall • : LG • :
(total cost of ownership)
(Right price)
4. ( ) 5.
6.
Oligopoly
Most prices are subject to adjustment in this area.
2. Variable-Margin Pricing
cf)
3. Product Differentiation
:
,
4.
5.
10,000
$12,000
3,000
6. Product Specifications
Although demand for a new line of Macintosh computers was booming, the company had an order backlog of more than $1 billion. The company was unable to obtain timely deliveries of critical parts, including modems and custom chips, and it was therefore unable to meet product demand. These parts shortages occurred because many of the components were custom- designed and sourced from one supplier. What problems do you observe at Apple?
7.
Trade Discounts
Quantity Discounts 1.
2.
3.
Seasonal Discounts Cash Discounts
2 / 10, net 30: 30 , , 10 2%
20 2%
365 18.25 20 (365/20 = 18.25)
2/10 EOM
Price analysis is defined as the examination of a seller's price proposal (bid) by comparison with reasonable price benchmarks without an examination and evaluation of the separate elements of the cost and profit making up the price
1. 1) 2 ? 2) ? 3) ? 4) ? 5) ?
2. Regulated price, Catalog price , or Market price 1)
2) , (, ) 3) Generic vs Specific
3. Internet / e-procurement 4.
1)
3) , ,
4)
()
20 3 17 4 13 3 10
www.FreeEDGAR.com Robert Morris Associates (SIC Code )
: 150% - 600%
5. (Reverse Price Analysis)
• (Should-Be Price) ? •
()
• P:
• ts : (, ), , , Work Sampling
• W: ,
• O:
7.
(http://ecos.bok.or.kr/) 2 , , , ··, , , , , ·, , , 12 . 1(, 3 ), 1 , ( ) .
1/10,000 (459) 846
1/2,000 (956) 77
2003 7 2000 (IT) 86 , , 112
$52.50 $53.20 1.33% 120.55 124.55 3.32%
1) How did the purchasing situation affect the price fairness and
reasonableness at the time?
2) How have conditions(e.g., delivery requirements) changed?
3) What is the effect on price of changes in the quantity of a material or service
purchased?
4) Was the purchasing situation a sole source or competitive source?
5) Are the index comparisons driving purchasing strategies?
Package Package
:
, ,
1.
1000
10 60
, , , , , , , ,
, , , , , Semivariable Costs: , ,
, () , , ()
: ()·()
: ()
,
. , . . , ,
, ,,
.
1) , ,
2) ( ) .
3)
4)
5) (Process capability) ,
6)
7)
<> //
“ .”
• (), (), ()
2.
3.
• M :
• P:
• ts : (, ), , , Work Sampling
• W: ,
• O:
( 1. )
(Allowances for rework)
< 1>
25% = 3.08 X 0.25 = $0.77 ( 2.3% ) 25% = 33.88 – 27.83 = $6.05 ( 17.86% )
(Learning Curve)
,
85%
Plots the cumulative units produced against the average direct labor cost
or the average labor hours required per unit for all units produced
Used in labor and cost-estimating work Plots the cumulative units produced against
the actual labor hours required to produce each unit
90%
Cumulative Average labor Unit Labor hours labor hours hours required
produced required required per unit
1st 100 100 100.0 2nd 80 180 90.0 3rd 74 254 84.7 4th 70 324 81.0
.92 X 100 .9 X 100
85%
/ Learning Rate 1 2 4 8 16 32 64
20 34 58 100 168 288 493
20.0 17.0 14.5 12.5 10.5 9.0 7.7
- 85.0% 85.3 85.2 84.0 85.7 85.6
90%
ABC XYZ 200 . XYZ .
ABC XYZ 80% , 600 . ?
20%
1) 800
200 5 . 80% , 400 5 x 0.8 = 4
. 800 3.2
2) 600
= 800 x 3.2 – 200 x 5 = 1,560
3) 600
= 1,560 x $10 = $15,600 600 = 15,600 / 600 = $26
4) 600 :
$142 154 $28.40 30.8
100%
: ,
Tooling Costs
Several benefits exist when a buying firm pays for and takes title to special tooling:
The buying firm gains greater control Analysis of production costs is easier • Labor learning curve effect is reduced Tooling can be moved if needed
Engineering Overhead Material Overhead Manufacturing Overhead
• , , , , , , , , , (), , , , , , , , , , ,
General and Administrative Selling
How the supplier estimates and applies overhead Overhead allocation methods A small error in estimating and applying overhead can significantly affect the final cost A supply professional should motivate a selling firm to improve its costing system
Activity Based Costing
ABC (Cost driver)
: , ,
Target Costing
• A 150, B 100 .
• 10%
• 10% 1%
1
<> //
(Learning Curve)
• : 10 30 () 14:00 - 15:30 • : LPO SUPEX Hall • : LG • :
(total cost of ownership)
(Right price)
4. ( ) 5.
6.
Oligopoly
Most prices are subject to adjustment in this area.
2. Variable-Margin Pricing
cf)
3. Product Differentiation
:
,
4.
5.
10,000
$12,000
3,000
6. Product Specifications
Although demand for a new line of Macintosh computers was booming, the company had an order backlog of more than $1 billion. The company was unable to obtain timely deliveries of critical parts, including modems and custom chips, and it was therefore unable to meet product demand. These parts shortages occurred because many of the components were custom- designed and sourced from one supplier. What problems do you observe at Apple?
7.
Trade Discounts
Quantity Discounts 1.
2.
3.
Seasonal Discounts Cash Discounts
2 / 10, net 30: 30 , , 10 2%
20 2%
365 18.25 20 (365/20 = 18.25)
2/10 EOM
Price analysis is defined as the examination of a seller's price proposal (bid) by comparison with reasonable price benchmarks without an examination and evaluation of the separate elements of the cost and profit making up the price
1. 1) 2 ? 2) ? 3) ? 4) ? 5) ?
2. Regulated price, Catalog price , or Market price 1)
2) , (, ) 3) Generic vs Specific
3. Internet / e-procurement 4.
1)
3) , ,
4)
()
20 3 17 4 13 3 10
www.FreeEDGAR.com Robert Morris Associates (SIC Code )
: 150% - 600%
5. (Reverse Price Analysis)
• (Should-Be Price) ? •
()
• P:
• ts : (, ), , , Work Sampling
• W: ,
• O:
7.
(http://ecos.bok.or.kr/) 2 , , , ··, , , , , ·, , , 12 . 1(, 3 ), 1 , ( ) .
1/10,000 (459) 846
1/2,000 (956) 77
2003 7 2000 (IT) 86 , , 112
$52.50 $53.20 1.33% 120.55 124.55 3.32%
1) How did the purchasing situation affect the price fairness and
reasonableness at the time?
2) How have conditions(e.g., delivery requirements) changed?
3) What is the effect on price of changes in the quantity of a material or service
purchased?
4) Was the purchasing situation a sole source or competitive source?
5) Are the index comparisons driving purchasing strategies?
Package Package
:
, ,
1.
1000
10 60
, , , , , , , ,
, , , , , Semivariable Costs: , ,
, () , , ()
: ()·()
: ()
,
. , . . , ,
, ,,
.
1) , ,
2) ( ) .
3)
4)
5) (Process capability) ,
6)
7)
<> //
“ .”
• (), (), ()
2.
3.
• M :
• P:
• ts : (, ), , , Work Sampling
• W: ,
• O:
( 1. )
(Allowances for rework)
< 1>
25% = 3.08 X 0.25 = $0.77 ( 2.3% ) 25% = 33.88 – 27.83 = $6.05 ( 17.86% )
(Learning Curve)
,
85%
Plots the cumulative units produced against the average direct labor cost
or the average labor hours required per unit for all units produced
Used in labor and cost-estimating work Plots the cumulative units produced against
the actual labor hours required to produce each unit
90%
Cumulative Average labor Unit Labor hours labor hours hours required
produced required required per unit
1st 100 100 100.0 2nd 80 180 90.0 3rd 74 254 84.7 4th 70 324 81.0
.92 X 100 .9 X 100
85%
/ Learning Rate 1 2 4 8 16 32 64
20 34 58 100 168 288 493
20.0 17.0 14.5 12.5 10.5 9.0 7.7
- 85.0% 85.3 85.2 84.0 85.7 85.6
90%
ABC XYZ 200 . XYZ .
ABC XYZ 80% , 600 . ?
20%
1) 800
200 5 . 80% , 400 5 x 0.8 = 4
. 800 3.2
2) 600
= 800 x 3.2 – 200 x 5 = 1,560
3) 600
= 1,560 x $10 = $15,600 600 = 15,600 / 600 = $26
4) 600 :
$142 154 $28.40 30.8
100%
: ,
Tooling Costs
Several benefits exist when a buying firm pays for and takes title to special tooling:
The buying firm gains greater control Analysis of production costs is easier • Labor learning curve effect is reduced Tooling can be moved if needed
Engineering Overhead Material Overhead Manufacturing Overhead
• , , , , , , , , , (), , , , , , , , , , ,
General and Administrative Selling
How the supplier estimates and applies overhead Overhead allocation methods A small error in estimating and applying overhead can significantly affect the final cost A supply professional should motivate a selling firm to improve its costing system
Activity Based Costing
ABC (Cost driver)
: , ,
Target Costing
• A 150, B 100 .
• 10%
• 10% 1%
1
<> //
(Learning Curve)