{"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\/da\/pcba-purchasing-cost-analysis-and-price-variance-method\/","title":{"rendered":"Analyse af PCBA-indk\u00f8bsomkostninger og metode til prisafvigelse"},"content":{"rendered":"

N\u00e5r vi analyserer indk\u00f8bsomkostninger ved hj\u00e6lp af et indk\u00f8bsomkostningsindeks og ved at se p\u00e5 relaterede r\u00e5varepriser, er hovedform\u00e5let at se p\u00e5 virksomhedsniveau, om \u00e6ndringer i PCBA <\/a>(leverede dele og materialer) g\u00f8r indk\u00f8bsomkostningerne virksomheden mere eller mindre konkurrencedygtig p\u00e5 det eksterne marked. Inde i virksomheden kan \u00e6ndringer i indk\u00f8bsenhedsprisen og indk\u00f8bsm\u00e6ngden begge \u00e6ndre indk\u00f8bsomkostningerne. Hvordan finder vi ud af, hvilken faktor der betyder mest? Zhongyan Electronics forklarer det nedenfor.<\/p>\n\n\n\n

1. Kontrollerbare faktorer<\/h2>\n\n\n\n

Vi starter med et simpelt eksempel. Der findes et materiale A. Sidste \u00e5r var indk\u00f8bsprisen $1,30 pr. enhed. I \u00e5r steg den til $1,37 pr. enhed. Sidste \u00e5r k\u00f8bte vi 100 enheder. I \u00e5r vil vi k\u00f8be 110 enheder. Se billedet nedenfor.<\/p>\n\n\n\n

Af billedet fremg\u00e5r det, at omr\u00e5det m\u00e6rket A svarer til sidste \u00e5rs k\u00f8bsbel\u00f8b p\u00e5 $129,56 (= $1,30 \u00d7 100). Hele omr\u00e5det A+B+C+D svarer til dette \u00e5rs indk\u00f8bsbel\u00f8b p\u00e5 $150,43 (= $1,37 \u00d7 110). Med andre ord er de ekstra indk\u00f8bsomkostninger i \u00e5r sammenlignet med sidste \u00e5r del B + C + D, som er $20,87. Det er klart, at del B er lig med $12,96 (= $1,30 \u00d7 [110 - 100]). Den del kommer fra \u00e6ndringen i indk\u00f8bsm\u00e6ngden. Del C er lig med $7,20 (= [$1,37 - $1,30] \u00d7 100). Den del kommer fra \u00e6ndringen i k\u00f8bsenhedsprisen. Problemet er del D. Denne omkostningsstigning p\u00e5 $0,72 (= [$1,37 - $1,30] \u00d7 [110 - 100]) - skal vi regne den som for\u00e5rsaget af en \u00e6ndring i enhedsprisen eller af en \u00e6ndring i m\u00e6ngden? Begge m\u00e5der ser ud til at give mening.<\/p>\n\n\n\n

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

Her har vi brug for en almindelig tilskrivningsregel, der bruges i analyse af ledelsesdata: Tilskriv til den kontrollerbare faktor.<\/p>\n\n\n\n

En virksomheds \u201ckontrollerbare faktorer\u201d er dem, som du lettere kan \u00e6ndre ved din egen indsats. Det betyder, at hvis du g\u00f8r den samme indsats for at \u00e6ndre to faktorer, er den faktor, der giver den st\u00f8rste effekt, virksomhedens \u201ckontrollerbare faktor\u201d. Kontrollerbarhed er relativ.<\/p>\n\n\n\n

N\u00e5r du analyserer, hvordan forskellige faktorer for\u00e5rsager et resultat, kan et resultat nogle gange forklares med to eller flere faktorer, og hver forklaring ser rimelig ud. Hvis du skal v\u00e6lge \u00e9n faktor, s\u00e5 v\u00e6lg den faktor, som du har mest kontrol over. Hvorfor v\u00e6lge denne? Fordi pointen med analyse af ledelsesdata er at handle p\u00e5 resultaterne for at f\u00e5 bedre forretningsresultater. Hvis du udvider den kontrollerbare faktors rolle, peger du p\u00e5 den handling, der giver det st\u00f8rste afkast af din indsats. Det giver en klarere retning for ledelsens handlinger.<\/p>\n\n\n\n

2. Allokering af m\u00e6ngde og pris<\/h2>\n\n\n\n

For de fleste virksomheder er m\u00e6ngden af materialer, der bruges til PCBA-arbejde, hovedsageligt knyttet til produktionsm\u00e6ngden. For at \u00e6ndre forbruget er det normalt n\u00f8dvendigt med design\u00e6ndringer eller procesforbedringer. Og det er sv\u00e6rt. Sammenlignet med at \u00e6ndre m\u00e6ngden kan en virksomhed normalt g\u00f8re mere for at p\u00e5virke indk\u00f8bsprisen. S\u00e5 i forhold til m\u00e6ngden er prisen pr. indk\u00f8bsenhed den mest \u201ckontrollerbare faktor\u201d. Derfor er D-delen i billedet normalt tildelt k\u00f8bsprisens effekt. Nogle virksomheder kan selvf\u00f8lgelig kontrollere m\u00e6ngden bedre end prisen. I s\u00e5 fald skal du bruge den reelle situation for den p\u00e5g\u00e6ldende virksomhed.<\/p>\n\n\n\n

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

Kan vi dele D ligeligt mellem \u201cantal\u201d og \u201cenhedspris\u201d? Det g\u00f8r vi normalt ikke. Analyse af ledelsesdata er ikke det samme som videnskabelig analyse. Ledelsesanalyse str\u00e6ber ikke efter perfekt pr\u00e6cision. Den har heller ikke brug for perfekt retf\u00e6rdighed. M\u00e5let er anvendelighed. M\u00e5let er at give ledelsen en klar retning. Hvis en enkel metode giver en klar retning, er den bedre end en mere kompleks metode, der kun er en smule mere pr\u00e6cis.<\/p>\n\n\n\n

Hvis vi deler D i to, ser resultatet m\u00e5ske mere pr\u00e6cist eller mere retf\u00e6rdigt ud. Men det g\u00f8r ogs\u00e5 algoritmen mere kompleks og sv\u00e6rere at forst\u00e5. Det giver ikke en bedre retning for ledelsens handlinger. Med andre ord er den ekstra pr\u00e6cision ikke nyttig.<\/p>\n\n\n\n

Tilbage til den valgte m\u00e6ngde-prisfordelingsmetode for \u00e6ndring af indk\u00f8bsomkostninger. I tabelform ser det s\u00e5dan ud:<\/p>\n\n\n\n

Vigtige definitioner<\/h3>\n\n\n\n
    \n
  • LQ: Sidste m\u00e6ngde (k\u00f8bsm\u00e6ngde fra forrige periode)<\/li>\n\n\n\n
  • CQ: Aktuel m\u00e6ngde (indk\u00f8bsm\u00e6ngde i den aktuelle periode)<\/li>\n\n\n\n
  • LP: Sidste pris (forrige periodes k\u00f8bsenhedspris)<\/li>\n\n\n\n
  • CP: Aktuel pris (k\u00f8bsenhedspris i den aktuelle periode)<\/li>\n\n\n\n
  • PQV: Afvigelse i indk\u00f8bsm\u00e6ngde<\/li>\n\n\n\n
  • PPV: Varians i indk\u00f8bspris<\/li>\n<\/ul>\n\n\n\n\n
    \n
    \n \n
    Vare nr.<\/div>\n
    Kategori<\/div>\n
    Leverand\u00f8r<\/div>\n
    Forrige \u00e5rs pris (LP, RMB)<\/div>\n
    Pris i indev\u00e6rende \u00e5r (CP, RMB)<\/div>\n
    Tidligere \u00e5rs m\u00e6ngde (LQ)<\/div>\n
    M\u00e6ngde i indev\u00e6rende \u00e5r (CQ)<\/div>\n
    Forrige \u00e5r K\u00f8bsbel\u00f8b (RMB)<\/div>\n
    K\u00f8bsbel\u00f8b i indev\u00e6rende \u00e5r (RMB)<\/div>\n
    Afvigelse i k\u00f8bsbel\u00f8b (AmtV, RMB)<\/div>\n
    Varians i m\u00e6ngdefaktor (PQV)<\/div>\n
    Varians i prisfaktor (PPV)<\/div>\n
    PPV%<\/div>\n\n \n
    A001<\/div>\n
    Leje<\/div>\n
    Leverand\u00f8r 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
    Leje<\/div>\n
    Leverand\u00f8r 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
    Leje<\/div>\n
    Leverand\u00f8r 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
    Leje<\/div>\n
    Leverand\u00f8r 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
    Leje<\/div>\n
    Leverand\u00f8r 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
    Leje<\/div>\n
    Leverand\u00f8r 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
    Leje<\/div>\n
    Leverand\u00f8r 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
    I alt<\/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
    Overordnet fordeling af afvigelser<\/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

    Skabelon til m\u00e6ngde-prisanalyse for \u00e6ndring af indk\u00f8bsomkostninger<\/h3>\n\n\n\n

    N\u00f8gleformler<\/h4>\n\n\n\n
      \n
    • M\u00e6ngdevarians (PQV) = aktuel pris (CP) \u00d7 (aktuel m\u00e6ngde (CQ) - sidste m\u00e6ngde (LQ))<\/li>\n\n\n\n
    • Prisvariation (PPV) = (aktuel pris (CP) - sidste pris (LP)) \u00d7 aktuel m\u00e6ngde (CQ)<\/li>\n<\/ul>\n\n\n\n

      Ved hj\u00e6lp af eksemplets data i skabelonen falder dette materiales indk\u00f8bsomkostninger i \u00e5r med 3,3% sammenlignet med sidste \u00e5r. \u00c6ndringen i indk\u00f8bsm\u00e6ngden for\u00e5rsagede en stigning p\u00e5 2,6% i indk\u00f8bsomkostningerne, mens \u00e6ndringen i indk\u00f8bsprisen for\u00e5rsagede et fald p\u00e5 5,9% i indk\u00f8bsomkostningerne. For enkelte varer ligger det procentvise fald i indk\u00f8bsomkostningerne p\u00e5 grund af pris\u00e6ndringer mellem 2,9% og 9,1%.<\/p>\n\n\n\n

      Ved hj\u00e6lp af denne skabelon er det nemt at foretage kvartalsvise eller \u00e5rlige m\u00e6ngde- og prisanalyser af \u00e6ndringer i indk\u00f8bsomkostningerne. Skabelonen kan ogs\u00e5 tydeligt vise, enten fra m\u00e6ngdesiden eller fra prissiden, hvilke materialer der b\u00f8r v\u00e6re det n\u00e6ste fokus. For udbudssiden, is\u00e6r for indk\u00f8bsafdelingen, er der brug for en st\u00f8rre indsats p\u00e5 prissiden.<\/p>\n\n\n\n

      3. Sammenfatning<\/h2>\n\n\n\n

      Ovenfor beskrev vi, hvordan man fordeler og analyserer m\u00e6ngde og pris, n\u00e5r de samlede indk\u00f8bsomkostninger \u00e6ndres. Vi beskrev ogs\u00e5 et almindeligt tilskrivningsprincip i ledelsesdataanalyse: Tilskrivning til den kontrollerbare faktor. Vi understregede, at hovedform\u00e5let med ledelsesanalyse er at give handlingsanvisninger til virksomhedsledelse, ikke at v\u00e6re s\u00e5 pr\u00e6cis som muligt. Brugbarhed er det vigtigste.<\/p>\n\n\n\n

      N\u00e5r man l\u00e6rer et analysev\u00e6rkt\u00f8j, er det vigtigere at forst\u00e5 den bagvedliggende analysemetode end at vide, hvordan man bruger det. Den virkelige v\u00e6rdi ligger ikke i selve v\u00e6rkt\u00f8jet, men i evnen til at bruge v\u00e6rkt\u00f8jet godt.<\/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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