{"id":4692,"date":"2026-01-29T09:12:59","date_gmt":"2026-01-29T09:12:59","guid":{"rendered":"https:\/\/flj-pcb.com\/?p=4692"},"modified":"2026-01-29T09:13:01","modified_gmt":"2026-01-29T09:13:01","slug":"pcba-purchasing-cost-analysis-and-price-variance-method","status":"publish","type":"post","link":"https:\/\/flj-pcb.com\/bs\/pcba-purchasing-cost-analysis-and-price-variance-method\/","title":{"rendered":"Metoda analize tro\u0161kova kupovine i varijacije cijena za PCBA"},"content":{"rendered":"

Kada analiziramo tro\u0161kove nabavke koriste\u0107i indeks tro\u0161kova nabavke i promatraju\u0107i povezane cijene roba, glavni cilj je vidjeti, na nivou kompanije, da li promjene u PCBA <\/a>(nabavka dijelova i materijala) tro\u0161kovi nabavke \u010dine kompaniju konkurentnijom na vanjskom tr\u017ei\u0161tu ili manje konkurentnom. Unutar kompanije promjene u jedini\u010dnoj cijeni kupovine i u koli\u010dini kupovine mogu promijeniti tro\u0161kove nabavke. Kako da odredimo koji faktor je va\u017eniji? U nastavku to obja\u0161njava Zhongyan Electronics.<\/p>\n\n\n\n

1. Kontrolabilni faktori<\/h2>\n\n\n\n

Po\u010dinjemo s jednostavnim primjerom. Postoji materijal A. Pro\u0161le godine njegova nabavna cijena bila je $1.30 po jedinici. Ove godine porasla je na $1.37 po jedinici. Pro\u0161le godine smo kupili 100 jedinica. Ove godine \u0107emo kupiti 110 jedinica. Pogledajte sliku ispod.<\/p>\n\n\n\n

Na slici, povr\u0161ina ozna\u010dena slovom A jednaka je pro\u0161logodi\u0161njem iznosu kupovine od $129.56 (= $1.30 \u00d7 100). Cijela povr\u0161ina A+B+C+D jednaka je ovogodi\u0161njem iznosu kupovine od $150.43 (= $1.37 \u00d7 110). Drugim rije\u010dima, dodatni tro\u0161ak nabavke ove godine u odnosu na pro\u0161lu godinu je dio B + C + D, \u0161to iznosi $20.87. Jasno je da dio B iznosi $12.96 (= $1.30 \u00d7 [110 \u2212 100]). Taj dio proizlazi iz promjene u koli\u010dini nabavke. Dio C iznosi $7.20 (= [$1.37 \u2212 $1.30] \u00d7 100). Taj dio proizlazi iz promjene u jedini\u010dnoj cijeni kupovine. Problem je dio D. Ovaj $0.72 (= [$1.37 \u2212 $1.30] \u00d7 [110 \u2212 100]) pove\u0107anja tro\u0161kova \u2014 da li ga trebamo ura\u010dunati kao uzrokovanog promjenom jedini\u010dne cijene ili promjenom koli\u010dine? Oba pristupa imaju smisla.<\/p>\n\n\n\n

\"Purchase<\/figure>\n\n\n\n

Ovdje nam je potrebna zajedni\u010dka pravila atribucije koja se koristi u analizi menad\u017eerskih podataka: pripisati kontrolabilnom faktoru.<\/p>\n\n\n\n

\u201cKontrolabilni faktori\u201d kompanije su oni koje mo\u017eete lak\u0161e promijeniti vlastitim naporima. To zna\u010di da, ako ulo\u017eite isti napor da promijenite dva faktora, faktor koji proizvede ve\u0107i u\u010dinak je \u201ckontrolabilni faktor\u201d kompanije. Kontrolabilnost je relativna.<\/p>\n\n\n\n

Kada analizirate kako razli\u010diti faktori uzrokuju odre\u0111eni ishod, ponekad se jedan ishod mo\u017ee objasniti dva ili vi\u0161e faktora i svako obja\u0161njenje izgleda razumno. Ako morate odabrati jedan faktor, odaberite onaj koji je vi\u0161e pod va\u0161om kontrolom. Za\u0161to odabrati ba\u0161 ovaj? Zato \u0161to je svrha analize menad\u017eerskih podataka djelovati na temelju rezultata kako bi se postigli bolji poslovni ishodi. Ako pove\u0107ate ulogu kontrolabilnog faktora, ukazujete na akciju koja donosi najve\u0107i povrat na va\u0161 trud. To menad\u017ementu daje jasniji smjer za djelovanje.<\/p>\n\n\n\n

2. Raspodjela koli\u010dine i cijene<\/h2>\n\n\n\n

Za ve\u0107inu kompanija, koli\u010dina materijala kori\u0161tenih u PCBA radu uglavnom je povezana s obimom proizvodnje. Da biste promijenili potro\u0161nju, obi\u010dno su potrebne promjene u dizajnu ili pobolj\u0161anja procesa. To je te\u0161ko. U pore\u0111enju s promjenom koli\u010dine, kompanija obi\u010dno mo\u017ee u\u010diniti vi\u0161e da uti\u010de na nabavnu cijenu. Dakle, u odnosu na koli\u010dinu, nabavna jedini\u010dna cijena je \u201ckontrolabilniji faktor\u201d. Stoga se dio D na slici obi\u010dno pripisuje utjecaju kupovne cijene. Naravno, neke kompanije mogu bolje kontrolirati koli\u010dinu nego cijenu. U tom slu\u010daju koristite stvarno stanje te kompanije.<\/p>\n\n\n\n

\"Change<\/figure>\n\n\n\n

Mo\u017eemo li ravnomjerno podijeliti D izme\u0111u \u201ckoli\u010dine\u201d i \u201cjedini\u010dne cijene\u201d? Obi\u010dno to ne radimo. Analiza podataka za menad\u017ement nije isto \u0161to i nau\u010dna analiza. Analiza za menad\u017ement ne te\u017ei savr\u0161enoj preciznosti. Ne treba joj ni savr\u0161ena pravednost. Cilj je korisnost. Cilj je dati menad\u017ementu jasne smjernice. Ako jednostavna metoda daje jasne smjernice, bolja je od slo\u017eenije metode koja je tek neznatno preciznija.<\/p>\n\n\n\n

Ako podijelimo D na pola, rezultat mo\u017ee izgledati preciznije ili pravednije. Ali to tako\u0111er \u010dini algoritam slo\u017eenijim i te\u017ee razumljivim. Ne daje bolji smjer za upravlja\u010dke mjere. Drugim rije\u010dima, ta dodatna preciznost nije korisna.<\/p>\n\n\n\n

Vra\u0107amo se na odabranu metodu raspodjele koli\u010dine i cijene za promjenu tro\u0161kova kupovine. U obliku tabele to izgleda ovako:<\/p>\n\n\n\n

Klju\u010dne definicije<\/h3>\n\n\n\n
    \n
  • LQ: Posljednja koli\u010dina (koli\u010dina kupljena u prethodnom periodu)<\/li>\n\n\n\n
  • CQ: Trenutna koli\u010dina (koli\u010dina kupljena u teku\u0107em periodu)<\/li>\n\n\n\n
  • LP: Posljednja cijena (cijena jedinice iz prethodnog perioda)<\/li>\n\n\n\n
  • CP: Trenutna cijena (cijena jedinice kupljene u teku\u0107em periodu)<\/li>\n\n\n\n
  • PQV: Odstupanje u koli\u010dini kupovine<\/li>\n\n\n\n
  • PPV: Odstupanje nabavne cijene<\/li>\n<\/ul>\n\n\n\n\n
    \n
    \n \n
    Artikal br.<\/div>\n
    Kategorija<\/div>\n
    Dobavlja\u010d<\/div>\n
    Cijena iz prethodne godine (LP, RMB)<\/div>\n
    Cijena za teku\u0107u godinu (CP, RMB)<\/div>\n
    Koli\u010dina iz prethodne godine (LQ)<\/div>\n
    Koli\u010dina za teku\u0107u godinu (CQ)<\/div>\n
    Iznos kupovine iz prethodne godine (RMB)<\/div>\n
    Iznos kupovine za teku\u0107u godinu (RMB)<\/div>\n
    Odstupanje u iznosu kupovine (AmtV, RMB)<\/div>\n
    Varijansa faktora koli\u010dine (PQV)<\/div>\n
    Varijansa faktora cijene (PPV)<\/div>\n
    PPV%<\/div>\n\n \n
    A001<\/div>\n
    Le\u017eaj<\/div>\n
    Dobavlja\u010d A<\/div>\n
    59.63<\/div>\n
    56.30<\/div>\n
    324<\/div>\n
    391<\/div>\n
    19,320<\/div>\n
    22,013<\/div>\n
    -2,693<\/div>\n
    -3,772<\/div>\n
    1,079<\/div>\n
    5.6%<\/div>\n\n \n
    A002<\/div>\n
    Le\u017eaj<\/div>\n
    Dobavlja\u010d A<\/div>\n
    37.15<\/div>\n
    35.38<\/div>\n
    615<\/div>\n
    634<\/div>\n
    22,847<\/div>\n
    22,429<\/div>\n
    418<\/div>\n
    -672<\/div>\n
    1,090<\/div>\n
    4.8%<\/div>\n\n \n
    A003<\/div>\n
    Le\u017eaj<\/div>\n
    Dobavlja\u010d A<\/div>\n
    24.61<\/div>\n
    23.89<\/div>\n
    725<\/div>\n
    800<\/div>\n
    17,842<\/div>\n
    19,110<\/div>\n
    -1,268<\/div>\n
    -1,792<\/div>\n
    524<\/div>\n
    2.9%<\/div>\n\n \n
    A004<\/div>\n
    Le\u017eaj<\/div>\n
    Dobavlja\u010d A<\/div>\n
    17.23<\/div>\n
    15.96<\/div>\n
    823<\/div>\n
    700<\/div>\n
    14,180<\/div>\n
    11,175<\/div>\n
    3,005<\/div>\n
    1,964<\/div>\n
    1,041<\/div>\n
    7.3%<\/div>\n\n \n
    A005<\/div>\n
    Le\u017eaj<\/div>\n
    Dobavlja\u010d A<\/div>\n
    45.74<\/div>\n
    44.36<\/div>\n
    528<\/div>\n
    547<\/div>\n
    24,151<\/div>\n
    24,264<\/div>\n
    -113<\/div>\n
    -843<\/div>\n
    730<\/div>\n
    3.0%<\/div>\n\n \n
    A006<\/div>\n
    Le\u017eaj<\/div>\n
    Dobavlja\u010d B<\/div>\n
    22.90<\/div>\n
    22.23<\/div>\n
    228<\/div>\n
    290<\/div>\n
    5,221<\/div>\n
    6,447<\/div>\n
    -1,226<\/div>\n
    -1,378<\/div>\n
    153<\/div>\n
    2.9%<\/div>\n\n \n
    A007<\/div>\n
    Le\u017eaj<\/div>\n
    Dobavlja\u010d B<\/div>\n
    46.57<\/div>\n
    42.35<\/div>\n
    974<\/div>\n
    911<\/div>\n
    45,359<\/div>\n
    38,584<\/div>\n
    6,775<\/div>\n
    2,668<\/div>\n
    4,106<\/div>\n
    9.1%<\/div>\n\n \n
    Ukupno<\/div>\n
    <\/div>\n
    <\/div>\n
    <\/div>\n
    <\/div>\n
    <\/div>\n
    <\/div>\n
    148,921<\/div>\n
    144,023<\/div>\n
    4,898<\/div>\n
    -3,825<\/div>\n
    8,723<\/div>\n
    5.9%<\/div>\n\n \n
    Ukupni razlomak varijanse<\/div>\n
    <\/div>\n
    <\/div>\n
    <\/div>\n
    <\/div>\n
    <\/div>\n
    <\/div>\n
    <\/div>\n
    <\/div>\n
    <\/div>\n
    3.3%<\/div>\n
    -2.6%<\/div>\n
    5.9%<\/div>\n <\/div>\n<\/div>\n\n\n\n

    \u0160ablon za analizu koli\u010dine i cijene za promjenu tro\u0161kova nabavke<\/h3>\n\n\n\n

    Klju\u010dne formule<\/h4>\n\n\n\n
      \n
    • Odstupanje koli\u010dine (PQV) = Trenutna cijena (CP) \u00d7 (Trenutna koli\u010dina (CQ) \u2212 Posljednja koli\u010dina (LQ))<\/li>\n\n\n\n
    • Varijansa cijene (PPV) = (Trenutna cijena (CP) \u2212 Posljednja cijena (LP)) \u00d7 Trenutna koli\u010dina (CQ)<\/li>\n<\/ul>\n\n\n\n

      Koriste\u0107i primjer podataka u predlo\u0161ku, tro\u0161ak nabavke ovog materijala ove godine pada za 3,3% u odnosu na pro\u0161lu godinu. Promjena koli\u010dine kupovine uzrokovala je pove\u0107anje tro\u0161kova nabavke za 2,6%, dok je promjena kupovne cijene uzrokovala smanjenje tro\u0161kova nabavke za 5,9%. Za pojedina\u010dne stavke, postotno smanjenje tro\u0161kova nabavke zbog promjena cijena kre\u0107e se izme\u0111u 2,9% i 9,1%.<\/p>\n\n\n\n

      Kori\u0161tenje ovog predlo\u0161ka olak\u0161ava kvartalnu ili godi\u0161nju analizu atribucije koli\u010dine i cijene za promjenu tro\u0161kova nabavke. Predlo\u017eak tako\u0111er jasno pokazuje, bilo s aspekta koli\u010dine ili cijene, koji materijali bi trebali biti sljede\u0107i fokus. Sa strane opskrbe, posebno za odjel nabavke, potrebno je vi\u0161e truda na strani cijene.<\/p>\n\n\n\n

      3. Sa\u017eetak<\/h2>\n\n\n\n

      Gore smo opisali kako raspodijeliti i analizirati koli\u010dinu i cijenu kada se mijenja ukupni tro\u0161ak nabavke. Tako\u0111er smo opisali uobi\u010dajeni princip atribucije u analizi menad\u017eerskih podataka: pripisati kontroliranom faktoru. Naglasili smo da je glavni cilj menad\u017eerske analize dati smjernice za poslovanje, a ne biti \u0161to preciznija. Korisnost je najva\u017enija.<\/p>\n\n\n\n

      Kada u\u010dite analizni alat, va\u017enije je od samog poznavanja na\u010dina upotrebe razumjeti metodu analize koja stoji iza njega. Prava vrijednost nije u samom alatu, nego u sposobnosti da ga dobro koristite.<\/p>","protected":false},"excerpt":{"rendered":"

      When we analyze procurement costs using a procurement cost index and by looking at related commodity prices, the main goal 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