{"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\/fi\/pcba-purchasing-cost-analysis-and-price-variance-method\/","title":{"rendered":"PCBA:n ostokustannusten analyysi ja hinnanvaihtelumenetelm\u00e4"},"content":{"rendered":"<p>Kun analysoimme hankintakustannuksia k\u00e4ytt\u00e4m\u00e4ll\u00e4 hankintakustannusindeksi\u00e4 ja tarkastelemalla niihin liittyvi\u00e4 hy\u00f6dykkeiden hintoja, p\u00e4\u00e4tavoitteena on n\u00e4hd\u00e4 yritystasolla, muuttuuko <a href=\"https:\/\/flj-pcb.com\/fi\/pcb-assembly\/\" data-type=\"page\" data-id=\"1919\">PCBA <\/a>(toimitetut osat ja materiaalit) hankintakustannukset lis\u00e4\u00e4v\u00e4t yrityksen kilpailukyky\u00e4 ulkoisilla markkinoilla tai heikent\u00e4v\u00e4t sit\u00e4. Yrityksen sis\u00e4ll\u00e4 ostoyksikk\u00f6hinnan ja ostom\u00e4\u00e4r\u00e4n muutokset voivat molemmat muuttaa hankintakustannuksia. Mist\u00e4 tied\u00e4mme, kummalla tekij\u00e4ll\u00e4 on enemm\u00e4n merkityst\u00e4? Alla Zhongyan Electronics selitt\u00e4\u00e4 t\u00e4m\u00e4n.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">1. Hallittavat tekij\u00e4t<\/h2>\n\n\n\n<p>Aloitamme yksinkertaisella esimerkill\u00e4. On olemassa materiaali A. Viime vuonna sen ostohinta oli $1,30 yksikk\u00f6\u00e4 kohti. T\u00e4n\u00e4 vuonna se nousi $1,37 yksikk\u00f6hintaan. Viime vuonna ostimme 100 kappaletta. T\u00e4n\u00e4 vuonna ostamme 110 yksikk\u00f6\u00e4. Katso alla oleva kuva.<\/p>\n\n\n\n<p>Kuvan perusteella A:lla merkitty alue vastaa viime vuoden ostosummaa $129,56 (= $1,30 \u00d7 100). Koko alue A+B+C+D vastaa t\u00e4m\u00e4n vuoden ostosummaa $150,43 (= $1,37 \u00d7 110). Toisin sanoen t\u00e4m\u00e4n vuoden ylim\u00e4\u00e4r\u00e4iset hankintakustannukset viime vuoteen verrattuna ovat osa B + C + D, joka on $20,87. Osa B on siis $12,96 (= $1,30 \u00d7 [110 - 100]). T\u00e4m\u00e4 osa tulee ostom\u00e4\u00e4r\u00e4n muutoksesta. Osa C on $7,20 (= [$1,37 - $1,30] \u00d7 100). T\u00e4m\u00e4 osa tulee ostoyksikk\u00f6hinnan muutoksesta. Ongelma on osa D. T\u00e4m\u00e4 $0,72 (= [$1,37 - $1,30] \u00d7 [110 - 100]) kustannusten nousu - pit\u00e4isik\u00f6 se laskea yksikk\u00f6hinnan muutoksen vai m\u00e4\u00e4r\u00e4n muutoksen aiheuttamaksi? Molemmat tavat vaikuttavat j\u00e4rkevilt\u00e4.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"533\" src=\"https:\/\/flj-pcb.com\/wp-content\/uploads\/2026\/01\/Purchase-Unit-Price-and-Quantity-Relationship-Chart.webp\" alt=\"Purchase Unit Price and Quantity Relationship Chart\" class=\"wp-image-4695\" srcset=\"https:\/\/flj-pcb.com\/wp-content\/uploads\/2026\/01\/Purchase-Unit-Price-and-Quantity-Relationship-Chart.webp 800w, https:\/\/flj-pcb.com\/wp-content\/uploads\/2026\/01\/Purchase-Unit-Price-and-Quantity-Relationship-Chart-300x200.webp 300w, https:\/\/flj-pcb.com\/wp-content\/uploads\/2026\/01\/Purchase-Unit-Price-and-Quantity-Relationship-Chart-768x512.webp 768w, https:\/\/flj-pcb.com\/wp-content\/uploads\/2026\/01\/Purchase-Unit-Price-and-Quantity-Relationship-Chart-18x12.webp 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/figure>\n\n\n\n<p>T\u00e4ss\u00e4 tarvitaan johtamistiedon analyysiss\u00e4 yleisesti k\u00e4ytetty\u00e4 attribuutios\u00e4\u00e4nt\u00f6\u00e4: attribuutio hallittavissa olevaan tekij\u00e4\u00e4n.<\/p>\n\n\n\n<p>Yrityksen \u201challittavissa olevat tekij\u00e4t\u201d ovat niit\u00e4, joita voit helpommin muuttaa omin toimin. T\u00e4m\u00e4 tarkoittaa sit\u00e4, ett\u00e4 jos yrit\u00e4t samalla tavalla muuttaa kahta tekij\u00e4\u00e4, se tekij\u00e4, jolla on suurempi vaikutus, on yrityksen \u201challittavissa oleva tekij\u00e4\u201d. Hallittavuus on suhteellista.<\/p>\n\n\n\n<p>Kun analysoit, miten eri tekij\u00e4t aiheuttavat tuloksen, joskus yksi tulos voidaan selitt\u00e4\u00e4 kahdella tai useammalla tekij\u00e4ll\u00e4, ja jokainen selitys vaikuttaa j\u00e4rkev\u00e4lt\u00e4. Jos sinun on valittava yksi tekij\u00e4, valitse tekij\u00e4, joka on paremmin hallittavissa. Miksi valita t\u00e4m\u00e4? Koska johdon tietojen analysoinnin tarkoitus on toimia tulosten perusteella parempien liiketoimintatulosten saavuttamiseksi. Jos laajennat hallittavissa olevan tekij\u00e4n roolia, osoitat, ett\u00e4 toiminta antaa suurimman tuoton ponnisteluillesi. T\u00e4m\u00e4 antaa johdolle selke\u00e4mm\u00e4n suunnan toimia.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">2. M\u00e4\u00e4r\u00e4n ja hinnan jako<\/h2>\n\n\n\n<p>Useimmissa yrityksiss\u00e4 PCBA-ty\u00f6ss\u00e4 k\u00e4ytett\u00e4vien materiaalien m\u00e4\u00e4r\u00e4 on p\u00e4\u00e4asiassa sidoksissa tuotantom\u00e4\u00e4r\u00e4\u00e4n. K\u00e4yt\u00f6n muuttaminen edellytt\u00e4\u00e4 yleens\u00e4 suunnittelumuutoksia tai prosessin parannuksia. Se on vaikeaa. Verrattuna m\u00e4\u00e4r\u00e4n muuttamiseen yritys voi yleens\u00e4 tehd\u00e4 enemm\u00e4n vaikuttaakseen ostohintaan. Suhteessa m\u00e4\u00e4r\u00e4\u00e4n ostoyksikk\u00f6hinta on siis \u201challittavampi tekij\u00e4\u201d. Siksi kuvan D-osa osoitetaan yleens\u00e4 ostohinnan vaikutukselle. Tietenkin jotkut yritykset voivat hallita m\u00e4\u00e4r\u00e4\u00e4 paremmin kuin hintaa. Siin\u00e4 tapauksessa k\u00e4ytet\u00e4\u00e4n kyseisen yrityksen todellista tilannetta.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"800\" height=\"533\" src=\"https:\/\/flj-pcb.com\/wp-content\/uploads\/2026\/01\/Change-in-Procurement-Cost.webp\" alt=\"Change in Procurement Cost\" class=\"wp-image-4693\" srcset=\"https:\/\/flj-pcb.com\/wp-content\/uploads\/2026\/01\/Change-in-Procurement-Cost.webp 800w, https:\/\/flj-pcb.com\/wp-content\/uploads\/2026\/01\/Change-in-Procurement-Cost-300x200.webp 300w, https:\/\/flj-pcb.com\/wp-content\/uploads\/2026\/01\/Change-in-Procurement-Cost-768x512.webp 768w, https:\/\/flj-pcb.com\/wp-content\/uploads\/2026\/01\/Change-in-Procurement-Cost-18x12.webp 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/figure>\n\n\n\n<p>Voimmeko jakaa D:n tasan \u201cm\u00e4\u00e4r\u00e4n\u201d ja \u201cyksikk\u00f6hinnan\u201d kesken? Emme yleens\u00e4 tee niin. Johdon tietojen analysointi ei ole sama asia kuin tieteellinen analyysi. Johdon analyysi ei tavoittele t\u00e4ydellist\u00e4 tarkkuutta. Se ei my\u00f6sk\u00e4\u00e4n tarvitse t\u00e4ydellist\u00e4 oikeudenmukaisuutta. Tavoitteena on hy\u00f6dyllisyys. Tavoitteena on antaa johdolle selke\u00e4 suunta. Jos yksinkertainen menetelm\u00e4 antaa selke\u00e4n suunnan, se on parempi kuin monimutkaisempi menetelm\u00e4, joka on vain hieman tarkempi.<\/p>\n\n\n\n<p>Jos jaamme D:n kahtia, tulos voi n\u00e4ytt\u00e4\u00e4 tarkemmalta tai oikeudenmukaisemmalta. Mutta se tekee my\u00f6s algoritmista monimutkaisemman ja vaikeammin ymm\u00e4rrett\u00e4v\u00e4n. Se ei anna parempaa suuntaa hallintotoimille. Toisin sanoen lis\u00e4tarkkuudesta ei ole hy\u00f6ty\u00e4.<\/p>\n\n\n\n<p>Palaa takaisin ostokustannusten muutosta varten valittuun m\u00e4\u00e4r\u00e4-hintajakomenetelm\u00e4\u00e4n. Taulukkomuodossa se n\u00e4ytt\u00e4\u00e4 t\u00e4lt\u00e4:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Keskeiset m\u00e4\u00e4ritelm\u00e4t<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>LQ: Viimeinen m\u00e4\u00e4r\u00e4 (edellisen kauden ostom\u00e4\u00e4r\u00e4)<\/li>\n\n\n\n<li>CQ: Nykyinen m\u00e4\u00e4r\u00e4 (kuluvan kauden ostom\u00e4\u00e4r\u00e4).<\/li>\n\n\n\n<li>LP: viimeinen hinta (edellisen kauden ostoyksikk\u00f6hinta)<\/li>\n\n\n\n<li>CP: K\u00e4yp\u00e4 hinta (kuluvan kauden ostoyksikk\u00f6hinta).<\/li>\n\n\n\n<li>PQV: Ostom\u00e4\u00e4r\u00e4n poikkeama<\/li>\n\n\n\n<li>PPV: ostohintapoikkeama<\/li>\n<\/ul>\n\n\n\n<!-- \u8868\u683c\u5916\u5c42\u5bb9\u5668\uff1a\u652f\u6301\u6a2a\u5411\u6eda\u52a8\uff0c\u9002\u914d\u7a84\u5c4f\uff0c13\u5217\u7f51\u683c\u5e03\u5c40 -->\n<div style=\"width: 100%; box-sizing: border-box; overflow-x: auto; font-family: Arial, sans-serif;\">\n  <div style=\"display: grid; grid-template-columns: repeat(13, 1fr); border: 1px solid #ddd;\">\n    <!-- \u8868\u5934\u884c\uff1a\u6d45\u7070\u80cc\u666f\u3001\u52a0\u7c97\u3001\u5c45\u4e2d\u5bf9\u9f50 -->\n    <div style=\"padding: 10px 6px; border-right: 1px solid #ddd; background: #f5f5f5; font-weight: 700; font-size: 11px; text-align: center;\">Tuotenro.<\/div>\n    <div style=\"padding: 10px 6px; border-right: 1px solid #ddd; background: #f5f5f5; font-weight: 700; font-size: 11px; text-align: center;\">Luokka<\/div>\n    <div style=\"padding: 10px 6px; border-right: 1px solid #ddd; background: #f5f5f5; font-weight: 700; font-size: 11px; text-align: center;\">Toimittaja<\/div>\n    <div style=\"padding: 10px 6px; border-right: 1px solid #ddd; background: #f5f5f5; font-weight: 700; font-size: 11px; text-align: center;\">Edellinen vuosi Hinta (LP, RMB)<\/div>\n    <div style=\"padding: 10px 6px; border-right: 1px solid #ddd; background: #f5f5f5; font-weight: 700; font-size: 11px; text-align: center;\">Kuluvan vuoden hinta (CP, RMB)<\/div>\n    <div style=\"padding: 10px 6px; border-right: 1px solid #ddd; background: #f5f5f5; font-weight: 700; font-size: 11px; text-align: center;\">Edellisen vuoden m\u00e4\u00e4r\u00e4 (LQ)<\/div>\n    <div style=\"padding: 10px 6px; border-right: 1px solid #ddd; background: #f5f5f5; font-weight: 700; font-size: 11px; text-align: center;\">Kuluvan vuoden m\u00e4\u00e4r\u00e4 (CQ)<\/div>\n    <div style=\"padding: 10px 6px; border-right: 1px solid #ddd; background: #f5f5f5; font-weight: 700; font-size: 11px; text-align: center;\">Edellinen vuosi Ostom\u00e4\u00e4r\u00e4 (RMB)<\/div>\n    <div style=\"padding: 10px 6px; border-right: 1px solid #ddd; background: #f5f5f5; font-weight: 700; font-size: 11px; text-align: center;\">Kuluvan vuoden ostom\u00e4\u00e4r\u00e4 (RMB)<\/div>\n    <div style=\"padding: 10px 6px; border-right: 1px solid #ddd; background: #f5f5f5; font-weight: 700; font-size: 11px; text-align: center;\">Ostom\u00e4\u00e4r\u00e4n poikkeama (AmtV, RMB)<\/div>\n    <div style=\"padding: 10px 6px; border-right: 1px solid #ddd; background: #f5f5f5; font-weight: 700; font-size: 11px; text-align: center;\">M\u00e4\u00e4r\u00e4tekij\u00e4n poikkeama (PQV)<\/div>\n    <div style=\"padding: 10px 6px; border-right: 1px solid #ddd; background: #f5f5f5; font-weight: 700; font-size: 11px; text-align: center;\">Hintatekij\u00e4n varianssi (PPV)<\/div>\n    <div style=\"padding: 10px 6px; background: #f5f5f5; font-weight: 700; font-size: 11px; text-align: center;\">PPV%<\/div>\n\n    <!-- \u6570\u636e\u884c A001 -->\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: left;\">A001<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: left;\">Laakeri<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: left;\">Toimittaja A<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: right;\">59.63<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: right;\">56.30<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: right;\">324<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: right;\">391<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: right;\">19,320<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: right;\">22,013<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: right;\">-2,693<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: right;\">-3,772<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: right;\">1,079<\/div>\n    <div style=\"padding: 8px 6px; border-top: 1px solid #ddd; font-size: 11px; text-align: right;\">5.6%<\/div>\n\n    <!-- \u6570\u636e\u884c A002 -->\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: left;\">A002<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: left;\">Laakeri<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: left;\">Toimittaja A<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: right;\">37.15<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: right;\">35.38<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: right;\">615<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: right;\">634<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: right;\">22,847<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: right;\">22,429<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: right;\">418<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: right;\">-672<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: right;\">1,090<\/div>\n    <div style=\"padding: 8px 6px; border-top: 1px solid #ddd; font-size: 11px; text-align: right;\">4.8%<\/div>\n\n    <!-- \u6570\u636e\u884c A003 -->\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: left;\">A003<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: left;\">Laakeri<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: left;\">Toimittaja A<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: right;\">24.61<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: right;\">23.89<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: right;\">725<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: right;\">800<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: right;\">17,842<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: right;\">19,110<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: right;\">-1,268<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: right;\">-1,792<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: right;\">524<\/div>\n    <div style=\"padding: 8px 6px; border-top: 1px solid #ddd; font-size: 11px; text-align: right;\">2.9%<\/div>\n\n    <!-- \u6570\u636e\u884c A004 -->\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: left;\">A004<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: left;\">Laakeri<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: left;\">Toimittaja A<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: right;\">17.23<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: right;\">15.96<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: right;\">823<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: right;\">700<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: right;\">14,180<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: right;\">11,175<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: right;\">3,005<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: right;\">1,964<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: right;\">1,041<\/div>\n    <div style=\"padding: 8px 6px; border-top: 1px solid #ddd; font-size: 11px; text-align: right;\">7.3%<\/div>\n\n    <!-- \u6570\u636e\u884c A005 -->\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: left;\">A005<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: left;\">Laakeri<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: left;\">Toimittaja A<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: right;\">45.74<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: right;\">44.36<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: right;\">528<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: right;\">547<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: right;\">24,151<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: right;\">24,264<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: right;\">-113<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: right;\">-843<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: right;\">730<\/div>\n    <div style=\"padding: 8px 6px; border-top: 1px solid #ddd; font-size: 11px; text-align: right;\">3.0%<\/div>\n\n    <!-- \u6570\u636e\u884c A006 -->\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: left;\">A006<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: left;\">Laakeri<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: left;\">Toimittaja B<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: right;\">22.90<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: right;\">22.23<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: right;\">228<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: right;\">290<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: right;\">5,221<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: right;\">6,447<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: right;\">-1,226<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: right;\">-1,378<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: right;\">153<\/div>\n    <div style=\"padding: 8px 6px; border-top: 1px solid #ddd; font-size: 11px; text-align: right;\">2.9%<\/div>\n\n    <!-- \u6570\u636e\u884c A007 -->\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: left;\">A007<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: left;\">Laakeri<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: left;\">Toimittaja B<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: right;\">46.57<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: right;\">42.35<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: right;\">974<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: right;\">911<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: right;\">45,359<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: right;\">38,584<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: right;\">6,775<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: right;\">2,668<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; text-align: right;\">4,106<\/div>\n    <div style=\"padding: 8px 6px; border-top: 1px solid #ddd; font-size: 11px; text-align: right;\">9.1%<\/div>\n\n    <!-- Total \u884c -->\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; font-weight: 700; text-align: left;\">Yhteens\u00e4<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; font-weight: 700; text-align: left;\"><\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; font-weight: 700; text-align: left;\"><\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; font-weight: 700; text-align: right;\"><\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; font-weight: 700; text-align: right;\"><\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; font-weight: 700; text-align: right;\"><\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; font-weight: 700; text-align: right;\"><\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; font-weight: 700; text-align: right;\">148,921<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; font-weight: 700; text-align: right;\">144,023<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; font-weight: 700; text-align: right;\">4,898<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; font-weight: 700; text-align: right;\">-3,825<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; font-weight: 700; text-align: right;\">8,723<\/div>\n    <div style=\"padding: 8px 6px; border-top: 1px solid #ddd; font-size: 11px; font-weight: 700; text-align: right;\">5.9%<\/div>\n\n    <!-- Overall Variance Breakdown \u884c -->\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; font-weight: 700; text-align: left;\">Yleinen poikkeaman jakautuminen<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; font-weight: 700; text-align: left;\"><\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; font-weight: 700; text-align: left;\"><\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; font-weight: 700; text-align: right;\"><\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; font-weight: 700; text-align: right;\"><\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; font-weight: 700; text-align: right;\"><\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; font-weight: 700; text-align: right;\"><\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; font-weight: 700; text-align: right;\"><\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; font-weight: 700; text-align: right;\"><\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; font-weight: 700; text-align: right;\"><\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; font-weight: 700; text-align: right;\">3.3%<\/div>\n    <div style=\"padding: 8px 6px; border-right: 1px solid #ddd; border-top: 1px solid #ddd; font-size: 11px; font-weight: 700; text-align: right;\">-2.6%<\/div>\n    <div style=\"padding: 8px 6px; border-top: 1px solid #ddd; font-size: 11px; font-weight: 700; text-align: right;\">5.9%<\/div>\n  <\/div>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\">M\u00e4\u00e4r\u00e4n ja hinnan analyysimalli hankintakustannusten muutosta varten<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">T\u00e4rkeimm\u00e4t kaavat<\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>M\u00e4\u00e4r\u00e4n poikkeama (PQV) = Nykyinen hinta (CP) \u00d7 (Nykyinen m\u00e4\u00e4r\u00e4 (CQ) - viimeinen m\u00e4\u00e4r\u00e4 (LQ)).<\/li>\n\n\n\n<li>Hintavaihtelu (PPV) = (Nykyinen hinta (CP) - Viimeisin hinta (LP)). \u00d7 Nykyinen m\u00e4\u00e4r\u00e4 (CQ)<\/li>\n<\/ul>\n\n\n\n<p>Mallin esimerkkitietoja k\u00e4ytt\u00e4en t\u00e4m\u00e4n materiaalin hankintakustannukset laskevat t\u00e4n\u00e4 vuonna 3,3% viime vuoteen verrattuna. Hankintam\u00e4\u00e4r\u00e4n muutos aiheutti hankintakustannusten nousun 2,6%, kun taas hankintahinnan muutos aiheutti hankintakustannusten laskun 5,9%. Yksitt\u00e4isten nimikkeiden osalta hinnanmuutoksista johtuva hankintakustannusten prosentuaalinen lasku vaihtelee 2,9%:n ja 9,1%:n v\u00e4lill\u00e4.<\/p>\n\n\n\n<p>T\u00e4m\u00e4n mallin avulla on helppo tehd\u00e4 nelj\u00e4nnesvuosittainen tai vuosittainen m\u00e4\u00e4r\u00e4hinta-analyysi hankintakustannusten muutoksista. Mallin avulla voidaan my\u00f6s selke\u00e4sti osoittaa joko m\u00e4\u00e4r\u00e4- tai hintapuolella, mihin materiaaleihin olisi seuraavaksi keskitytt\u00e4v\u00e4. Tarjontapuolella, erityisesti hankintaosastolla, tarvitaan enemm\u00e4n panostusta hintapuolelle.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">3. Yhteenveto<\/h2>\n\n\n\n<p>Edell\u00e4 kuvattiin, miten m\u00e4\u00e4r\u00e4 ja hinta jaetaan ja analysoidaan, kun hankinnan kokonaiskustannukset muuttuvat. Kuvasimme my\u00f6s johtamistietojen analysoinnissa yleisesti k\u00e4ytetyn kohdentamisperiaatteen: kohdentaminen hallittavissa olevaan tekij\u00e4\u00e4n. Korostimme, ett\u00e4 johtamisanalyysin p\u00e4\u00e4tavoitteena on antaa toimintaohjeita liikkeenjohdolle, ei olla mahdollisimman tarkka. Hy\u00f6dyllisyys on t\u00e4rkeint\u00e4.<\/p>\n\n\n\n<p>Analyysity\u00f6kalua opetellessa on sen k\u00e4ytt\u00f6\u00e4 t\u00e4rke\u00e4mp\u00e4\u00e4 ymm\u00e4rt\u00e4\u00e4 sen taustalla oleva analyysimenetelm\u00e4. Todellinen arvo ei ole itse ty\u00f6kalussa vaan kyvyss\u00e4 k\u00e4ytt\u00e4\u00e4 ty\u00f6kalua hyvin.<\/p>","protected":false},"excerpt":{"rendered":"<p>When we analyze procurement costs using a procurement cost index and by looking at related commodity prices, the main goal [&hellip;]<\/p>","protected":false},"author":1,"featured_media":4694,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center 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