{"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\/de\/pcba-purchasing-cost-analysis-and-price-variance-method\/","title":{"rendered":"PCBA-Einkaufskostenanalyse und Preisabweichungsmethode"},"content":{"rendered":"

Bei der Analyse der Beschaffungskosten anhand eines Beschaffungskostenindexes und der damit verbundenen Rohstoffpreise geht es vor allem darum, auf Unternehmensebene festzustellen, ob Ver\u00e4nderungen der PCBA <\/a>(gelieferte Teile und Materialien) die Beschaffungskosten das Unternehmen auf dem externen Markt wettbewerbsf\u00e4higer oder weniger wettbewerbsf\u00e4hig machen. Innerhalb des Unternehmens k\u00f6nnen sich die Beschaffungskosten sowohl durch \u00c4nderungen des St\u00fcckpreises als auch durch \u00c4nderungen der Beschaffungsmenge ver\u00e4ndern. Wie k\u00f6nnen wir feststellen, welcher Faktor wichtiger ist? Im Folgenden erkl\u00e4rt Zhongyan Electronics dies.<\/p>\n\n\n\n

1. Kontrollierbare Faktoren<\/h2>\n\n\n\n

Wir beginnen mit einem einfachen Beispiel. Es gibt ein Material A. Letztes Jahr betrug sein Einkaufspreis $1,30 pro St\u00fcck. Dieses Jahr ist er auf $1,37 pro St\u00fcck gestiegen. Letztes Jahr haben wir 100 St\u00fcck gekauft. Dieses Jahr werden wir 110 St\u00fcck kaufen. Siehe das Bild unten.<\/p>\n\n\n\n

Aus der Abbildung geht hervor, dass die mit A bezeichnete Fl\u00e4che dem Kaufbetrag des letzten Jahres von $129.56 (= $1.30 \u00d7 100) entspricht. Die gesamte Fl\u00e4che A+B+C+D entspricht der diesj\u00e4hrigen Einkaufssumme von $150,43 (= $1,37 \u00d7 110). Mit anderen Worten, die zus\u00e4tzlichen Beschaffungskosten in diesem Jahr im Vergleich zum letzten Jahr sind der Teil B + C + D, der $20,87 betr\u00e4gt. Der Teil B betr\u00e4gt eindeutig $12,96 (= $1,30 \u00d7 [110 - 100]). Dieser Teil ergibt sich aus der \u00c4nderung der Abnahmemenge. Teil C ist gleich $7,20 (= [$1,37 - $1,30] \u00d7 100). Dieser Teil ergibt sich aus der \u00c4nderung des Einkaufspreises pro Einheit. Das Problem ist Teil D. Diese $0,72 (= [$1,37 - $1,30] \u00d7 [110 - 100]) der Kostensteigerung - sollen wir sie als durch die St\u00fcckpreis\u00e4nderung oder durch die Mengen\u00e4nderung verursacht z\u00e4hlen? Beide M\u00f6glichkeiten scheinen sinnvoll zu sein.<\/p>\n\n\n\n

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

Hier brauchen wir eine \u00fcbliche Zuordnungsregel, die in der Managementdatenanalyse verwendet wird: Zuordnung zum kontrollierbaren Faktor.<\/p>\n\n\n\n

Die \u201ckontrollierbaren Faktoren\u201d eines Unternehmens sind diejenigen, die Sie durch Ihre eigenen Anstrengungen leichter \u00e4ndern k\u00f6nnen. Das hei\u00dft, wenn Sie die gleichen Anstrengungen unternehmen, um zwei Faktoren zu \u00e4ndern, ist der Faktor, der die gr\u00f6\u00dfere Wirkung hat, der \u201ckontrollierbare Faktor\u201d des Unternehmens. Beherrschbarkeit ist relativ.<\/p>\n\n\n\n

Wenn Sie analysieren, wie verschiedene Faktoren ein Ergebnis verursachen, l\u00e4sst sich ein Ergebnis manchmal durch zwei oder mehr Faktoren erkl\u00e4ren, und jede Erkl\u00e4rung erscheint vern\u00fcnftig. Wenn Sie sich f\u00fcr einen Faktor entscheiden m\u00fcssen, w\u00e4hlen Sie den Faktor, den Sie besser kontrollieren k\u00f6nnen. Warum sollten Sie diesen ausw\u00e4hlen? Weil es bei der Analyse von Managementdaten darum geht, auf die Ergebnisse einzuwirken, um bessere Gesch\u00e4ftsergebnisse zu erzielen. Wenn Sie die Rolle des kontrollierbaren Faktors erweitern, weisen Sie auf die Ma\u00dfnahme hin, die den gr\u00f6\u00dften Nutzen f\u00fcr Ihre Bem\u00fchungen bringt. Das gibt dem Management eine klarere Richtung f\u00fcr sein Handeln vor.<\/p>\n\n\n\n

2. Mengen-Preis-Allokation<\/h2>\n\n\n\n

In den meisten Unternehmen h\u00e4ngt die Menge der bei PCBA-Arbeiten verwendeten Materialien haupts\u00e4chlich vom Produktionsvolumen ab. Um den Verbrauch zu \u00e4ndern, sind normalerweise Konstruktions\u00e4nderungen oder Prozessverbesserungen erforderlich. Das ist schwierig. Im Vergleich zur \u00c4nderung der Menge kann ein Unternehmen in der Regel mehr tun, um den Einkaufspreis zu beeinflussen. Im Vergleich zur Menge ist der Einkaufspreis also der \u201ckontrollierbarere\u201d Faktor. Daher wird der D-Teil des Bildes in der Regel dem Einfluss des Einkaufspreises zugeordnet. Nat\u00fcrlich gibt es Unternehmen, die die Menge besser kontrollieren k\u00f6nnen als den Preis. In diesem Fall sollten Sie die reale Situation des Unternehmens zugrunde legen.<\/p>\n\n\n\n

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

K\u00f6nnen wir D gleichm\u00e4\u00dfig zwischen \u201cMenge\u201d und \u201cSt\u00fcckpreis\u201d aufteilen? Normalerweise tun wir das nicht. Die Analyse von Verwaltungsdaten ist nicht dasselbe wie eine wissenschaftliche Analyse. Die Managementanalyse strebt nicht nach perfekter Pr\u00e4zision. Sie braucht auch keine perfekte Fairness. Das Ziel ist die N\u00fctzlichkeit. Das Ziel ist es, dem Management eine klare Richtung zu geben. Wenn eine einfache Methode eine klare Richtung vorgibt, ist sie besser als eine komplexere Methode, die nur wenig pr\u00e4ziser ist.<\/p>\n\n\n\n

Wenn wir D in zwei H\u00e4lften teilen, sieht das Ergebnis vielleicht genauer oder gerechter aus. Aber das macht den Algorithmus auch komplexer und schwieriger zu verstehen. Es gibt keine bessere Richtung f\u00fcr Managementma\u00dfnahmen vor. Mit anderen Worten, diese zus\u00e4tzliche Pr\u00e4zision ist nicht n\u00fctzlich.<\/p>\n\n\n\n

Zur\u00fcck zur gew\u00e4hlten Mengenpreisverrechnungsmethode f\u00fcr die Anschaffungskosten\u00e4nderung. In Tabellenform sieht das so aus:<\/p>\n\n\n\n

Wichtige Definitionen<\/h3>\n\n\n\n
    \n
  • LQ: Letzte Menge (Einkaufsmenge der Vorperiode)<\/li>\n\n\n\n
  • CQ: Aktuelle Menge (Einkaufsmenge der aktuellen Periode)<\/li>\n\n\n\n
  • LP: Letzter Preis (Einkaufspreis pro Einheit der Vorperiode)<\/li>\n\n\n\n
  • CP: Aktueller Preis (Einkaufspreis pro Einheit im aktuellen Zeitraum)<\/li>\n\n\n\n
  • PQV: Beschaffungsmengenabweichung<\/li>\n\n\n\n
  • PPV: Beschaffungspreisabweichung<\/li>\n<\/ul>\n\n\n\n\n
    \n
    \n \n
    Artikel Nr.<\/div>\n
    Kategorie<\/div>\n
    Anbieter<\/div>\n
    Vorjahr Preis (LP, RMB)<\/div>\n
    Aktuelles Jahr Preis (CP, RMB)<\/div>\n
    Vorjahr Menge (LQ)<\/div>\n
    Menge des laufenden Jahres (CQ)<\/div>\n
    Vorjahr Kaufbetrag (RMB)<\/div>\n
    Laufendes Jahr Kaufbetrag (RMB)<\/div>\n
    Kaufbetragsabweichung (AmtV, RMB)<\/div>\n
    Mengenfaktor Abweichung (PQV)<\/div>\n
    Preis-Faktor-Abweichung (PPV)<\/div>\n
    PPV%<\/div>\n\n \n
    A001<\/div>\n
    Lager<\/div>\n
    Lieferant 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
    Lager<\/div>\n
    Lieferant 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
    Lager<\/div>\n
    Lieferant 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
    Lager<\/div>\n
    Lieferant 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
    Lager<\/div>\n
    Lieferant 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
    Lager<\/div>\n
    Lieferant 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
    Lager<\/div>\n
    Lieferant 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
    Insgesamt<\/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
    Aufschl\u00fcsselung der Gesamtabweichung<\/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

    Vorlage f\u00fcr Mengen-Preis-Analyse bei Beschaffungskosten\u00e4nderung<\/h3>\n\n\n\n

    Wichtige Formeln<\/h4>\n\n\n\n
      \n
    • Mengenabweichung (PQV) = Aktueller Preis (CP) \u00d7 (Aktuelle Menge (CQ) - Letzte Menge (LQ))<\/li>\n\n\n\n
    • Preisabweichung (PPV) = (Aktueller Preis (CP) - Letzter Preis (LP)) \u00d7 Aktuelle Menge (CQ)<\/li>\n<\/ul>\n\n\n\n

      Unter Verwendung der Beispieldaten in der Vorlage sinken die Beschaffungskosten f\u00fcr dieses Material in diesem Jahr um 3,3% im Vergleich zum letzten Jahr. Die \u00c4nderung der Abnahmemenge verursacht einen Anstieg der Beschaffungskosten um 2,6%, w\u00e4hrend die \u00c4nderung des Einkaufspreises einen R\u00fcckgang der Beschaffungskosten um 5,9% verursacht. Bei den Einzelpositionen liegt der prozentuale R\u00fcckgang der Beschaffungskosten aufgrund von Preis\u00e4nderungen zwischen 2,9% und 9,1%.<\/p>\n\n\n\n

      Die Verwendung dieser Vorlage erleichtert die viertelj\u00e4hrliche oder j\u00e4hrliche Analyse der Mengen-Preis-Zuordnung f\u00fcr Beschaffungskosten\u00e4nderungen. Die Vorlage kann auch deutlich zeigen, entweder von der Mengen- oder von der Preisseite her, welche Materialien als n\u00e4chstes in den Mittelpunkt gestellt werden sollten. Auf der Angebotsseite, insbesondere f\u00fcr die Einkaufsabteilung, ist mehr Aufwand auf der Preisseite erforderlich.<\/p>\n\n\n\n

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

      Oben haben wir beschrieben, wie man Menge und Preis zuordnet und analysiert, wenn sich die Gesamtbeschaffungskosten \u00e4ndern. Wir haben auch ein allgemeines Zuordnungsprinzip bei der Analyse von Managementdaten beschrieben: Zuordnung zu einem kontrollierbaren Faktor. Wir haben betont, dass das Hauptziel der Managementanalyse darin besteht, Handlungsanweisungen f\u00fcr die Unternehmensf\u00fchrung zu geben, und nicht darin, so genau wie m\u00f6glich zu sein. N\u00fctzlichkeit ist das Wichtigste.<\/p>\n\n\n\n

      Beim Erlernen eines Analysewerkzeugs ist es wichtiger, die dahinter stehende Analysemethode zu verstehen, als zu wissen, wie man es benutzt. Der eigentliche Wert liegt nicht in dem Werkzeug selbst, sondern in der F\u00e4higkeit, das Werkzeug gut zu nutzen.<\/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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