{"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\/cs\/pcba-purchasing-cost-analysis-and-price-variance-method\/","title":{"rendered":"Anal\u00fdza n\u00e1klad\u016f na n\u00e1kup PCBA a metoda cenov\u00fdch odchylek"},"content":{"rendered":"

P\u0159i anal\u00fdze n\u00e1klad\u016f na n\u00e1kup pomoc\u00ed indexu n\u00e1klad\u016f na n\u00e1kup a sledov\u00e1n\u00edm souvisej\u00edc\u00edch cen komodit je hlavn\u00edm c\u00edlem zjistit na \u00farovni spole\u010dnosti, zda zm\u011bny v PCBA <\/a>(dod\u00e1van\u00e9 d\u00edly a materi\u00e1ly) n\u00e1klady na n\u00e1kup \u010din\u00ed spole\u010dnost konkurenceschopn\u011bj\u0161\u00ed na vn\u011bj\u0161\u00edm trhu nebo m\u00e9n\u011b konkurenceschopnou. Zevnit\u0159 spole\u010dnosti mohou zm\u011bny v jednotkov\u00e9 n\u00e1kupn\u00ed cen\u011b i v n\u00e1kupn\u00edm mno\u017estv\u00ed zm\u011bnit n\u00e1klady na po\u0159\u00edzen\u00ed. Jak zjist\u00edme, na kter\u00e9m faktoru z\u00e1le\u017e\u00ed v\u00edce? N\u00ed\u017ee to vysv\u011btluje spole\u010dnost Zhongyan Electronics.<\/p>\n\n\n\n

1. Ovlivniteln\u00e9 faktory<\/h2>\n\n\n\n

Za\u010dneme jednoduch\u00fdm p\u0159\u00edkladem. Existuje materi\u00e1l A. Jeho n\u00e1kupn\u00ed cena v lo\u0148sk\u00e9m roce byla $1,30 za jednotku. Letos se zv\u00fd\u0161ila na $1,37 za jednotku. Loni jsme nakoupili 100 jednotek. Letos nakoup\u00edme 110 jednotek. Viz obr\u00e1zek n\u00ed\u017ee.<\/p>\n\n\n\n

Z obr\u00e1zku vypl\u00fdv\u00e1, \u017ee plocha ozna\u010den\u00e1 A se rovn\u00e1 lo\u0148sk\u00e9 \u010d\u00e1stce n\u00e1kupu $129,56 (= $1,30 \u00d7 100). Cel\u00e1 plocha A+B+C+D se rovn\u00e1 leto\u0161n\u00edmu n\u00e1kupu ve v\u00fd\u0161i $150,43 (= $1,37 \u00d7 110). Jin\u00fdmi slovy, dodate\u010dn\u00e9 n\u00e1klady na n\u00e1kup v leto\u0161n\u00edm roce ve srovn\u00e1n\u00ed s lo\u0148sk\u00fdm rokem tvo\u0159\u00ed \u010d\u00e1st B + C + D, co\u017e je $20,87. Je z\u0159ejm\u00e9, \u017ee \u010d\u00e1st B se rovn\u00e1 $12,96 (= $1,30 \u00d7 [110 - 100]). Tato \u010d\u00e1st poch\u00e1z\u00ed ze zm\u011bny n\u00e1kupn\u00edho mno\u017estv\u00ed. \u010c\u00e1st C se rovn\u00e1 $7,20 (= [$1,37 - $1,30] \u00d7 100). Tato \u010d\u00e1st poch\u00e1z\u00ed ze zm\u011bny n\u00e1kupn\u00ed jednotkov\u00e9 ceny. Probl\u00e9mem je \u010d\u00e1st D. Tento $0,72 (= [$1,37 - $1,30] \u00d7 [110 - 100]) n\u00e1r\u016fstu n\u00e1klad\u016f - m\u00e1me jej zapo\u010d\u00edtat jako zp\u016fsoben\u00fd zm\u011bnou jednotkov\u00e9 ceny nebo zm\u011bnou mno\u017estv\u00ed? Oba zp\u016fsoby se zdaj\u00ed b\u00fdt smyslupln\u00e9.<\/p>\n\n\n\n

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

Zde pot\u0159ebujeme b\u011b\u017en\u00e9 pravidlo pro p\u0159i\u0159azov\u00e1n\u00ed, kter\u00e9 se pou\u017e\u00edv\u00e1 p\u0159i anal\u00fdze mana\u017eersk\u00fdch dat: p\u0159i\u0159adit k ovlivniteln\u00e9mu faktoru.<\/p>\n\n\n\n

\u201cOvlivniteln\u00e9 faktory\u201d spole\u010dnosti jsou ty, kter\u00e9 m\u016f\u017eete sn\u00e1ze zm\u011bnit vlastn\u00edm \u00fasil\u00edm. To znamen\u00e1, \u017ee pokud vynalo\u017e\u00edte stejn\u00e9 \u00fasil\u00ed na zm\u011bnu dvou faktor\u016f, je \u201ckontrolovateln\u00fdm faktorem\u201d spole\u010dnosti ten faktor, kter\u00fd m\u00e1 v\u011bt\u0161\u00ed \u00fa\u010dinek. Ovlivnitelnost je relativn\u00ed.<\/p>\n\n\n\n

Kdy\u017e analyzujete, jak r\u016fzn\u00e9 faktory zp\u016fsobuj\u00ed v\u00fdsledek, n\u011bkdy lze jeden v\u00fdsledek vysv\u011btlit dv\u011bma nebo v\u00edce faktory a ka\u017ed\u00e9 vysv\u011btlen\u00ed vypad\u00e1 rozumn\u011b. Pokud si mus\u00edte vybrat jeden faktor, zvolte ten, kter\u00fd je pro v\u00e1s l\u00e9pe kontrolovateln\u00fd. Pro\u010d si vybrat pr\u00e1v\u011b tento faktor? Proto\u017ee smyslem anal\u00fdzy mana\u017eersk\u00fdch dat je jednat na z\u00e1klad\u011b v\u00fdsledk\u016f, abyste dos\u00e1hli lep\u0161\u00edch obchodn\u00edch v\u00fdsledk\u016f. Pokud roz\u0161\u00ed\u0159\u00edte roli kontrolovateln\u00e9ho faktoru, pouk\u00e1\u017eete na \u010dinnost, kter\u00e1 p\u0159in\u00e1\u0161\u00ed nejv\u011bt\u0161\u00ed n\u00e1vratnost va\u0161eho \u00fasil\u00ed. To d\u00e1v\u00e1 managementu jasn\u011bj\u0161\u00ed sm\u011br, jak jednat.<\/p>\n\n\n\n

2. P\u0159id\u011blen\u00ed mno\u017estv\u00ed a ceny<\/h2>\n\n\n\n

U v\u011bt\u0161iny spole\u010dnost\u00ed je mno\u017estv\u00ed materi\u00e1l\u016f pou\u017e\u00edvan\u00fdch p\u0159i pr\u00e1ci s PCBA spojeno p\u0159edev\u0161\u00edm s objemem v\u00fdroby. Pro zm\u011bnu pou\u017eit\u00ed jsou obvykle nutn\u00e9 zm\u011bny v konstrukci nebo vylep\u0161en\u00ed procesu. To je obt\u00ed\u017en\u00e9. Ve srovn\u00e1n\u00ed se zm\u011bnou mno\u017estv\u00ed m\u016f\u017ee spole\u010dnost obvykle v\u00edce ovlivnit n\u00e1kupn\u00ed cenu. Ve srovn\u00e1n\u00ed s mno\u017estv\u00edm je tedy n\u00e1kupn\u00ed jednotkov\u00e1 cena \u201cl\u00e9pe kontrolovateln\u00fdm faktorem\u201d. Proto se \u010d\u00e1st D na obr\u00e1zku obvykle p\u0159i\u0159azuje vlivu n\u00e1kupn\u00ed ceny. N\u011bkter\u00e9 spole\u010dnosti samoz\u0159ejm\u011b mohou mno\u017estv\u00ed \u0159\u00eddit l\u00e9pe ne\u017e cenu. V takov\u00e9m p\u0159\u00edpad\u011b pou\u017eijte skute\u010dnou situaci pro danou spole\u010dnost.<\/p>\n\n\n\n

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

M\u016f\u017eeme rozd\u011blit D rovnom\u011brn\u011b mezi \u201cmno\u017estv\u00ed\u201d a \u201cjednotkovou cenu\u201d? Obvykle to ned\u011bl\u00e1me. Anal\u00fdza mana\u017eersk\u00fdch dat nen\u00ed tot\u00e9\u017e co v\u011bdeck\u00e1 anal\u00fdza. Mana\u017eersk\u00e1 anal\u00fdza nesleduje dokonalou p\u0159esnost. Nepot\u0159ebuje ani dokonalou spravedlnost. C\u00edlem je u\u017eite\u010dnost. C\u00edlem je d\u00e1t managementu jasn\u00fd sm\u011br. Pokud jednoduch\u00e1 metoda d\u00e1v\u00e1 jasn\u00fd sm\u011br, je lep\u0161\u00ed ne\u017e slo\u017eit\u011bj\u0161\u00ed metoda, kter\u00e1 je jen o n\u011bco p\u0159esn\u011bj\u0161\u00ed.<\/p>\n\n\n\n

Pokud rozd\u011bl\u00edme D na polovinu, m\u016f\u017ee v\u00fdsledek vypadat p\u0159esn\u011bji nebo spravedliv\u011bji. T\u00edm se v\u0161ak algoritmus st\u00e1v\u00e1 slo\u017eit\u011bj\u0161\u00edm a h\u016f\u0159e pochopiteln\u00fdm. Neposkytuje lep\u0161\u00ed sm\u011br pro \u0159\u00eddic\u00ed \u010dinnost. Jin\u00fdmi slovy, tato dodate\u010dn\u00e1 p\u0159esnost nen\u00ed u\u017eite\u010dn\u00e1.<\/p>\n\n\n\n

Zp\u011bt ke zvolen\u00e9 metod\u011b rozd\u011blen\u00ed mno\u017estv\u00ed a ceny pro zm\u011bnu po\u0159izovac\u00edch n\u00e1klad\u016f. V tabulce to vypad\u00e1 takto:<\/p>\n\n\n\n

Kl\u00ed\u010dov\u00e9 definice<\/h3>\n\n\n\n
    \n
  • LQ: Posledn\u00ed mno\u017estv\u00ed (mno\u017estv\u00ed n\u00e1kupu za p\u0159edchoz\u00ed obdob\u00ed)<\/li>\n\n\n\n
  • CQ: Aktu\u00e1ln\u00ed mno\u017estv\u00ed (n\u00e1kupn\u00ed mno\u017estv\u00ed za b\u011b\u017en\u00e9 obdob\u00ed)<\/li>\n\n\n\n
  • LP: Posledn\u00ed cena (jednotkov\u00e1 n\u00e1kupn\u00ed cena za p\u0159edchoz\u00ed obdob\u00ed)<\/li>\n\n\n\n
  • CP: b\u011b\u017en\u00e1 cena (jednotkov\u00e1 n\u00e1kupn\u00ed cena b\u011b\u017en\u00e9ho obdob\u00ed)<\/li>\n\n\n\n
  • PQV: Odchylka n\u00e1kupn\u00edho mno\u017estv\u00ed<\/li>\n\n\n\n
  • PPV: Rozd\u00edl v n\u00e1kupn\u00ed cen\u011b<\/li>\n<\/ul>\n\n\n\n\n
    \n
    \n \n
    Polo\u017eka \u010d.<\/div>\n
    Kategorie<\/div>\n
    Dodavatel<\/div>\n
    P\u0159edchoz\u00ed rok Cena (LP, RMB)<\/div>\n
    Cena b\u011b\u017en\u00e9ho roku (CP, RMB)<\/div>\n
    P\u0159edchoz\u00ed rok Mno\u017estv\u00ed (LQ)<\/div>\n
    Mno\u017estv\u00ed b\u011b\u017en\u00e9ho roku (CQ)<\/div>\n
    P\u0159edchoz\u00ed rok N\u00e1kupn\u00ed \u010d\u00e1stka (RMB)<\/div>\n
    N\u00e1kupn\u00ed \u010d\u00e1stka b\u011b\u017en\u00e9ho roku (RMB)<\/div>\n
    Rozd\u00edl v n\u00e1kupn\u00ed \u010d\u00e1stce (AmtV, RMB)<\/div>\n
    Odchylka mno\u017estevn\u00edho faktoru (PQV)<\/div>\n
    Rozptyl cenov\u00e9ho faktoru (PPV)<\/div>\n
    PPV%<\/div>\n\n \n
    A001<\/div>\n
    Lo\u017eisko<\/div>\n
    Dodavatel 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
    Lo\u017eisko<\/div>\n
    Dodavatel 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
    Lo\u017eisko<\/div>\n
    Dodavatel 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
    Lo\u017eisko<\/div>\n
    Dodavatel 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
    Lo\u017eisko<\/div>\n
    Dodavatel 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
    Lo\u017eisko<\/div>\n
    Dodavatel 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
    Lo\u017eisko<\/div>\n
    Dodavatel 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
    Celkem<\/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
    Celkov\u00e9 rozd\u011blen\u00ed odchylek<\/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

    \u0160ablona anal\u00fdzy mno\u017estv\u00ed a ceny pro zm\u011bnu n\u00e1klad\u016f na ve\u0159ejn\u00e9 zak\u00e1zky<\/h3>\n\n\n\n

    Kl\u00ed\u010dov\u00e9 vzorce<\/h4>\n\n\n\n
      \n
    • Mno\u017estevn\u00ed odchylka (PQV) = aktu\u00e1ln\u00ed cena (CP) \u00d7 (aktu\u00e1ln\u00ed mno\u017estv\u00ed (CQ) - posledn\u00ed mno\u017estv\u00ed (LQ))<\/li>\n\n\n\n
    • Cenov\u00e1 odchylka (PPV) = (aktu\u00e1ln\u00ed cena (CP) - posledn\u00ed cena (LP)) \u00d7 aktu\u00e1ln\u00ed mno\u017estv\u00ed (CQ)<\/li>\n<\/ul>\n\n\n\n

      Na z\u00e1klad\u011b p\u0159\u00edkladov\u00fdch \u00fadaj\u016f v \u0161ablon\u011b klesnou n\u00e1klady na po\u0159\u00edzen\u00ed tohoto materi\u00e1lu v leto\u0161n\u00edm roce o 3,3% ve srovn\u00e1n\u00ed s lo\u0148sk\u00fdm rokem. Zm\u011bna n\u00e1kupn\u00edho mno\u017estv\u00ed zp\u016fsobila zv\u00fd\u0161en\u00ed po\u0159izovac\u00edch n\u00e1klad\u016f o 2,6%, zat\u00edmco zm\u011bna n\u00e1kupn\u00ed ceny zp\u016fsobila sn\u00ed\u017een\u00ed po\u0159izovac\u00edch n\u00e1klad\u016f o 5,9%. U jednotliv\u00fdch polo\u017eek se procentu\u00e1ln\u00ed pokles po\u0159izovac\u00edch n\u00e1klad\u016f v d\u016fsledku zm\u011bny ceny pohybuje mezi 2,9% a 9,1%.<\/p>\n\n\n\n

      Pou\u017eit\u00ed t\u00e9to \u0161ablony usnad\u0148uje prov\u00e1d\u011bn\u00ed \u010dtvrtletn\u00ed nebo ro\u010dn\u00ed anal\u00fdzy p\u0159i\u0159azen\u00ed mno\u017estv\u00ed a ceny pro zm\u011bnu n\u00e1klad\u016f na ve\u0159ejn\u00e9 zak\u00e1zky. \u0160ablona tak\u00e9 dok\u00e1\u017ee jasn\u011b uk\u00e1zat, na kter\u00e9 materi\u00e1ly by se m\u011bla p\u0159\u00ed\u0161t\u011b zam\u011b\u0159it pozornost, a to bu\u010f ze strany mno\u017estv\u00ed, nebo ze strany ceny. Na stran\u011b nab\u00eddky, zejm\u00e9na pro odd\u011blen\u00ed n\u00e1kupu, je t\u0159eba v\u00edce \u00fasil\u00ed v\u011bnovat stran\u011b ceny.<\/p>\n\n\n\n

      3. Shrnut\u00ed<\/h2>\n\n\n\n

      V\u00fd\u0161e jsme popsali, jak p\u0159i\u0159adit a analyzovat mno\u017estv\u00ed a cenu p\u0159i zm\u011bn\u011b celkov\u00fdch po\u0159izovac\u00edch n\u00e1klad\u016f. Popsali jsme tak\u00e9 b\u011b\u017enou z\u00e1sadu p\u0159i\u0159azov\u00e1n\u00ed v anal\u00fdze mana\u017eersk\u00fdch dat: p\u0159i\u0159adit ke kontrolovateln\u00e9mu faktoru. Zd\u016fraznili jsme, \u017ee hlavn\u00edm c\u00edlem mana\u017eersk\u00e9 anal\u00fdzy je d\u00e1t ak\u010dn\u00ed pokyny pro \u0159\u00edzen\u00ed podniku, nikoli co nejp\u0159esn\u011bj\u0161\u00ed ur\u010den\u00ed. Nejd\u016fle\u017eit\u011bj\u0161\u00ed je u\u017eite\u010dnost.<\/p>\n\n\n\n

      P\u0159i u\u010den\u00ed se analytick\u00e9mu n\u00e1stroji je d\u016fle\u017eit\u011bj\u0161\u00ed ne\u017e znalost jeho pou\u017eit\u00ed pochopen\u00ed metody anal\u00fdzy, kter\u00e1 za n\u00edm stoj\u00ed. Skute\u010dn\u00e1 hodnota nespo\u010d\u00edv\u00e1 v n\u00e1stroji samotn\u00e9m, ale ve schopnosti n\u00e1stroj dob\u0159e pou\u017e\u00edvat.<\/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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