{"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\/ko\/pcba-purchasing-cost-analysis-and-price-variance-method\/","title":{"rendered":"PCBA \uad6c\ub9e4 \ube44\uc6a9 \ubd84\uc11d \ubc0f \uac00\uaca9 \ubcc0\ub3d9 \ubc29\ubc95"},"content":{"rendered":"

\uc870\ub2ec \ube44\uc6a9 \uc9c0\uc218\ub97c \uc0ac\uc6a9\ud558\uc5ec \uc870\ub2ec \ube44\uc6a9\uc744 \ubd84\uc11d\ud558\uace0 \uad00\ub828 \uc0c1\ud488 \uac00\uaca9\uc744 \uc0b4\ud3b4\ubcfc \ub54c \uc8fc\uc694 \ubaa9\ud45c\ub294 \ud68c\uc0ac \uc218\uc900\uc5d0\uc11c \ub2e4\uc74c\uacfc \uac19\uc740 \ubcc0\ud654\uac00 \uc788\ub294\uc9c0 \ud655\uc778\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. PCBA <\/a>(\ubd80\ud488 \ubc0f \uc790\uc7ac \uacf5\uae09) \uc870\ub2ec \ube44\uc6a9\uc5d0 \ub530\ub77c \uc678\ubd80 \uc2dc\uc7a5\uc5d0\uc11c \ud68c\uc0ac\uc758 \uacbd\uc7c1\ub825\uc774 \ub192\uc544\uc9c0\uac70\ub098 \ub0ae\uc544\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ud68c\uc0ac \ub0b4\ubd80\uc5d0\uc11c\ub294 \uad6c\ub9e4 \ub2e8\uac00\uc640 \uad6c\ub9e4 \uc218\ub7c9\uc758 \ubcc0\ud654\uac00 \ubaa8\ub450 \uc870\ub2ec \ube44\uc6a9\uc744 \ubcc0\ud654\uc2dc\ud0ac \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc5b4\ub5a4 \uc694\uc778\uc774 \ub354 \uc911\uc694\ud55c\uc9c0 \uc5b4\ub5bb\uac8c \uc54c \uc218 \uc788\uc744\uae4c\uc694? \uc544\ub798\uc5d0\uc11c \uc911\uc580 \uc804\uc790\uac00 \uc774\uc5d0 \ub300\ud574 \uc124\uba85\ud569\ub2c8\ub2e4.<\/p>\n\n\n\n

1. \uc81c\uc5b4 \uac00\ub2a5\ud55c \uc694\uc18c<\/h2>\n\n\n\n

\uac04\ub2e8\ud55c \uc608\ubd80\ud130 \uc2dc\uc791\ud558\uaca0\uc2b5\ub2c8\ub2e4. \uc791\ub144\uc5d0 \uad6c\ub9e4 \uac00\uaca9\uc774 \ub2e8\uc704\ub2f9 $1.30\uc774\uc5c8\ub358 \uc7ac\ub8cc A\uac00 \uc788\uc2b5\ub2c8\ub2e4. \uc62c\ud574\ub294 \uac1c\ub2f9 $1.37\ub85c \uc62c\ub790\uc2b5\ub2c8\ub2e4. \uc791\ub144\uc5d0 \uc6b0\ub9ac\ub294 100\uac1c\ub97c \uad6c\ub9e4\ud588\uc2b5\ub2c8\ub2e4. \uc62c\ud574\ub294 110\uac1c\ub97c \uad6c\ub9e4\ud560 \uc608\uc815\uc785\ub2c8\ub2e4. \uc544\ub798 \uadf8\ub9bc\uc744 \ucc38\uc870\ud558\uc138\uc694.<\/p>\n\n\n\n

\uadf8\ub9bc\uc5d0\uc11c A\ub77c\uace0 \ud45c\uc2dc\ub41c \uc601\uc5ed\uc740 \uc791\ub144 \uad6c\ub9e4 \uae08\uc561\uc778 $129.56(= $1.30 \u00d7 100)\uacfc \uac19\uc2b5\ub2c8\ub2e4. A+B+C+D\uc758 \uc804\uccb4 \uba74\uc801\uc740 \uc62c\ud574 \uad6c\ub9e4 \uae08\uc561\uc778 $150.43(= $1.37 \u00d7 110)\uacfc \uac19\uc2b5\ub2c8\ub2e4. \uc989, \uc791\ub144\uc5d0 \ube44\ud574 \uc62c\ud574 \ucd94\uac00 \uc870\ub2ec \ube44\uc6a9\uc740 B + C + D \ubd80\ubd84\uc73c\ub85c $20.87\uc785\ub2c8\ub2e4. \ubd84\uba85\ud788 \ud30c\ud2b8 B\ub294 $12.96(= $1.30 \u00d7 [110 - 100])\uc785\ub2c8\ub2e4. \uc774 \ubd80\ubd84\uc740 \uad6c\ub9e4 \uc218\ub7c9\uc758 \ubcc0\ud654\uc5d0\uc11c \ube44\ub86f\ub429\ub2c8\ub2e4. \ud30c\ud2b8 C\ub294 $7.20(= [$1.37 - $1.30] \u00d7 100)\uc785\ub2c8\ub2e4. \uc774 \ubd80\ubd84\uc740 \uad6c\ub9e4 \ub2e8\uac00\uc758 \ubcc0\ud654\uc5d0\uc11c \ube44\ub86f\ub429\ub2c8\ub2e4. \ubb38\uc81c\ub294 D \ubd80\ubd84\uc785\ub2c8\ub2e4. \uc774 $0.72(= [$1.37 - $1.30] \u00d7 [110 - 100])\uc758 \ube44\uc6a9 \uc99d\uac00\ubd84\uc744 \ub2e8\uac00 \ubcc0\uacbd\uc73c\ub85c \uc778\ud55c \uac83\uc73c\ub85c \uacc4\uc0b0\ud574\uc57c \ud560\uae4c\uc694, \uc544\ub2c8\uba74 \uc218\ub7c9 \ubcc0\uacbd\uc73c\ub85c \uc778\ud55c \uac83\uc73c\ub85c \uacc4\uc0b0\ud574\uc57c \ud560\uae4c\uc694? \ub450 \uac00\uc9c0 \ubc29\ubc95 \ubaa8\ub450 \ud0c0\ub2f9\ud574 \ubcf4\uc785\ub2c8\ub2e4.<\/p>\n\n\n\n

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

\uc5ec\uae30\uc5d0\ub294 \uad00\ub9ac \ub370\uc774\ud130 \ubd84\uc11d\uc5d0 \uc0ac\uc6a9\ub418\ub294 \uc77c\ubc18\uc801\uc778 \uc18d\uc131 \uaddc\uce59, \uc989 \uc81c\uc5b4 \uac00\ub2a5\ud55c \uc694\uc18c\uc5d0 \ub300\ud55c \uc18d\uc131\uc774 \ud544\uc694\ud569\ub2c8\ub2e4.<\/p>\n\n\n\n

\ud68c\uc0ac\uc758 \u201c\ud1b5\uc81c \uac00\ub2a5\ud55c \uc694\uc18c'\ub294 \uc790\uc2e0\uc758 \ub178\ub825\uc73c\ub85c \ub354 \uc27d\uac8c \ubc14\uafc0 \uc218 \uc788\ub294 \uc694\uc18c\uc785\ub2c8\ub2e4. \uc989, \ub450 \uac00\uc9c0 \uc694\uc18c\ub97c \ubcc0\uacbd\ud558\uae30 \uc704\ud574 \ub3d9\uc77c\ud55c \ub178\ub825\uc744 \uae30\uc6b8\uc77c \uacbd\uc6b0 \ub354 \ud070 \ud6a8\uacfc\ub97c \ub0b4\ub294 \uc694\uc18c\uac00 \ud68c\uc0ac\uc758 \u201d\ud1b5\uc81c \uac00\ub2a5\ud55c \uc694\uc18c\u201c\uc785\ub2c8\ub2e4. \ud1b5\uc81c \uac00\ub2a5\uc131\uc740 \uc0c1\ub300\uc801\uc785\ub2c8\ub2e4.<\/p>\n\n\n\n

\uc11c\ub85c \ub2e4\ub978 \uc694\uc778\uc774 \uacb0\uacfc\ub97c \uc5b4\ub5bb\uac8c \uc720\ubc1c\ud558\ub294\uc9c0 \ubd84\uc11d\ud560 \ub54c, \ud558\ub098\uc758 \uacb0\uacfc\uac00 \ub450 \uac00\uc9c0 \uc774\uc0c1\uc758 \uc694\uc778\uc73c\ub85c \uc124\uba85\ub420 \uc218 \uc788\uace0 \uac01\uac01\uc758 \uc124\uba85\uc774 \ud569\ub9ac\uc801\uc73c\ub85c \ubcf4\uc774\ub294 \uacbd\uc6b0\uac00 \uc788\uc2b5\ub2c8\ub2e4. \ud55c \uac00\uc9c0 \uc694\uc778\uc744 \uc120\ud0dd\ud574\uc57c \ud558\ub294 \uacbd\uc6b0\uc5d0\ub294 \uc0ac\uc6a9\uc790\uac00 \ub354 \uc27d\uac8c \uc81c\uc5b4\ud560 \uc218 \uc788\ub294 \uc694\uc778\uc744 \uc120\ud0dd\ud558\uc138\uc694. \uc65c \uc774\uac83\uc744 \uc120\ud0dd\ud574\uc57c \ud560\uae4c\uc694? \uacbd\uc601 \ub370\uc774\ud130 \ubd84\uc11d\uc758 \uc694\uc810\uc740 \uacb0\uacfc\uc5d0 \ub530\ub77c \uc870\uce58\ub97c \ucde8\ud558\uc5ec \ub354 \ub098\uc740 \ube44\uc988\ub2c8\uc2a4 \uc131\uacfc\ub97c \uc5bb\ub294 \uac83\uc774\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4. \ud1b5\uc81c \uac00\ub2a5\ud55c \uc694\uc18c\uc758 \uc5ed\ud560\uc744 \ud655\ub300\ud558\uba74 \ub178\ub825\uc5d0 \ub300\ud55c \uac00\uc7a5 \ud070 \uc218\uc775\uc744 \uac00\uc838\ub2e4\uc8fc\ub294 \uc870\uce58\ub97c \uac00\ub9ac\ud0a4\uac8c \ub429\ub2c8\ub2e4. \uadf8\ub7ec\uba74 \uacbd\uc601\uc9c4\uc774 \ud589\ub3d9\ud574\uc57c \ud560 \ubc29\ud5a5\uc774 \ub354 \uba85\ud655\ud574\uc9d1\ub2c8\ub2e4.<\/p>\n\n\n\n

2. \uc218\ub7c9-\uac00\uaca9 \ud560\ub2f9<\/h2>\n\n\n\n

\ub300\ubd80\ubd84\uc758 \ud68c\uc0ac\uc5d0\uc11c PCBA \uc791\uc5c5\uc5d0 \uc0ac\uc6a9\ub418\ub294 \uc7ac\ub8cc\uc758 \uc591\uc740 \uc8fc\ub85c \uc0dd\uc0b0\ub7c9\uacfc \uad00\ub828\uc774 \uc788\uc2b5\ub2c8\ub2e4. \uc0ac\uc6a9\ub7c9\uc744 \ubcc0\uacbd\ud558\ub824\uba74 \uc77c\ubc18\uc801\uc73c\ub85c \uc124\uacc4 \ubcc0\uacbd\uc774\ub098 \uacf5\uc815 \uac1c\uc120\uc774 \ud544\uc694\ud569\ub2c8\ub2e4. \uc774\ub294 \uc5b4\ub824\uc6b4 \uc77c\uc785\ub2c8\ub2e4. \uc218\ub7c9 \ubcc0\uacbd\uc5d0 \ube44\ud574 \ud68c\uc0ac\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \uad6c\ub9e4 \uac00\uaca9\uc5d0 \ub354 \ub9ce\uc740 \uc601\ud5a5\uc744 \ubbf8\uce60 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \uc218\ub7c9\uc5d0 \ube44\ud574 \uad6c\ub9e4 \ub2e8\uac00\uac00 \ub354 \u201c\ud1b5\uc81c \uac00\ub2a5\ud55c \uc694\uc18c\u201d\uc785\ub2c8\ub2e4. \ub530\ub77c\uc11c \uadf8\ub9bc\uc758 D \ubd80\ubd84\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \uad6c\ub9e4 \uac00\uaca9 \ud6a8\uacfc\uc5d0 \ud560\ub2f9\ub429\ub2c8\ub2e4. \ubb3c\ub860 \uc77c\ubd80 \ud68c\uc0ac\ub294 \uac00\uaca9\ubcf4\ub2e4 \uc218\ub7c9\uc744 \ub354 \uc798 \ud1b5\uc81c\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uadf8\ub7f0 \uacbd\uc6b0\uc5d0\ub294 \ud574\ub2f9 \ud68c\uc0ac\uc758 \uc2e4\uc81c \uc0c1\ud669\uc744 \ud65c\uc6a9\ud558\uc138\uc694.<\/p>\n\n\n\n

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

D\ub97c \u201c\uc218\ub7c9'\uacfc \u201d\ub2e8\uac00'\ub85c \uade0\ub4f1\ud558\uac8c \ub098\ub20c \uc218 \uc788\ub098\uc694? \uc77c\ubc18\uc801\uc73c\ub85c\ub294 \uadf8\ub807\uac8c \ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uacbd\uc601 \ub370\uc774\ud130 \ubd84\uc11d\uc740 \uacfc\ud559\uc801 \ubd84\uc11d\uacfc \ub2e4\ub985\ub2c8\ub2e4. \uacbd\uc601 \ubd84\uc11d\uc740 \uc644\ubcbd\ud55c \uc815\ud655\uc131\uc744 \ucd94\uad6c\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uc644\ubcbd\ud55c \uacf5\uc815\uc131 \ub610\ud55c \ud544\uc694\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \ubaa9\ud45c\ub294 \uc720\uc6a9\uc131\uc785\ub2c8\ub2e4. \ubaa9\ud45c\ub294 \uacbd\uc601\uc9c4\uc5d0\uac8c \uba85\ud655\ud55c \ubc29\ud5a5\uc744 \uc81c\uc2dc\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. \uac04\ub2e8\ud55c \ubc29\ubc95\uc73c\ub85c \uba85\ud655\ud55c \ubc29\ud5a5\uc744 \uc81c\uc2dc\ud560 \uc218 \uc788\ub2e4\uba74 \uc870\uae08 \ub354 \uc815\ubc00\ud55c \ubcf5\uc7a1\ud55c \ubc29\ubc95\ubcf4\ub2e4 \ub0ab\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n

D\ub97c \ubc18\uc73c\ub85c \ub098\ub204\uba74 \uacb0\uacfc\uac00 \ub354 \uc815\ud655\ud558\uac70\ub098 \ub354 \uacf5\uc815\ud574 \ubcf4\uc77c \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ud558\uc9c0\ub9cc \uadf8\ub807\uac8c \ud558\uba74 \uc54c\uace0\ub9ac\uc998\uc774 \ub354 \ubcf5\uc7a1\ud574\uc9c0\uace0 \uc774\ud574\ud558\uae30 \uc5b4\ub824\uc6cc\uc9d1\ub2c8\ub2e4. \ub610\ud55c \uad00\ub9ac \uc870\uce58\uc5d0 \ub300\ud55c \ub354 \ub098\uc740 \ubc29\ud5a5\uc744 \uc81c\uc2dc\ud558\uc9c0 \ubabb\ud569\ub2c8\ub2e4. \uc989, \ucd94\uac00 \uc815\ubc00\ub3c4\ub294 \uc720\uc6a9\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n

\uad6c\ub9e4 \ube44\uc6a9 \ubcc0\uacbd\uc744 \uc704\ud574 \uc120\ud0dd\ud55c \uc218\ub7c9-\uac00\uaca9 \ud560\ub2f9 \ubc29\ubc95\uc73c\ub85c \ub3cc\uc544\uac11\ub2c8\ub2e4. \ud45c \ud615\uc2dd\uc5d0\uc11c\ub294 \ub2e4\uc74c\uacfc \uac19\uc774 \ud45c\uc2dc\ub429\ub2c8\ub2e4:<\/p>\n\n\n\n

\uc8fc\uc694 \uc815\uc758<\/h3>\n\n\n\n
    \n
  • LQ: \ub9c8\uc9c0\ub9c9 \uc218\ub7c9(\uc774\uc804 \uae30\uac04 \uad6c\ub9e4 \uc218\ub7c9)<\/li>\n\n\n\n
  • CQ: \ud604\uc7ac \uc218\ub7c9(\ud604\uc7ac \uae30\uac04 \uad6c\ub9e4 \uc218\ub7c9)<\/li>\n\n\n\n
  • LP: \ucd5c\uc885 \uac00\uaca9(\uc774\uc804 \uae30\uac04 \uad6c\ub9e4 \ub2e8\uac00)<\/li>\n\n\n\n
  • CP: \ud604\uc7ac \uac00\uaca9(\ud604\uc7ac \uae30\uac04 \uad6c\ub9e4 \ub2e8\uac00)<\/li>\n\n\n\n
  • PQV: \uad6c\ub9e4 \uc218\ub7c9 \ubd84\uc0b0<\/li>\n\n\n\n
  • PPV: \uad6c\ub9e4 \uac00\uaca9 \ucc28\uc774<\/li>\n<\/ul>\n\n\n\n\n
    \n
    \n \n
    \ud56d\ubaa9 \ubc88\ud638.<\/div>\n
    \uce74\ud14c\uace0\ub9ac<\/div>\n
    \uacf5\uae09\uc5c5\uccb4<\/div>\n
    \uc804\ub144\ub3c4 \uac00\uaca9(LP, RMB)<\/div>\n
    \ud604\uc7ac \uc5f0\ub3c4 \uac00\uaca9(CP, \uc704\uc548\ud654)<\/div>\n
    \uc804\ub144\ub3c4 \uc218\ub7c9(LQ)<\/div>\n
    \ud604\uc7ac \uc5f0\ub3c4 \uc218\ub7c9(CQ)<\/div>\n
    \uc804\ub144\ub3c4 \uad6c\ub9e4 \uae08\uc561(RMB)<\/div>\n
    \ud604\uc7ac \uc5f0\ub3c4 \uad6c\ub9e4 \uae08\uc561(RMB)<\/div>\n
    \uad6c\ub9e4 \uae08\uc561 \ucc28\uc774(AmtV, RMB)<\/div>\n
    \uc218\ub7c9 \uacc4\uc218 \ubd84\uc0b0(PQV)<\/div>\n
    \uac00\uaca9 \uc694\uc18c \ubd84\uc0b0(PPV)<\/div>\n
    PPV%<\/div>\n\n \n
    A001<\/div>\n
    \ubca0\uc5b4\ub9c1<\/div>\n
    \uacf5\uae09\uc5c5\uccb4 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
    \ubca0\uc5b4\ub9c1<\/div>\n
    \uacf5\uae09\uc5c5\uccb4 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
    \ubca0\uc5b4\ub9c1<\/div>\n
    \uacf5\uae09\uc5c5\uccb4 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
    \ubca0\uc5b4\ub9c1<\/div>\n
    \uacf5\uae09\uc5c5\uccb4 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
    \ubca0\uc5b4\ub9c1<\/div>\n
    \uacf5\uae09\uc5c5\uccb4 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
    \ubca0\uc5b4\ub9c1<\/div>\n
    \uacf5\uae09\uc5c5\uccb4 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
    \ubca0\uc5b4\ub9c1<\/div>\n
    \uacf5\uae09\uc5c5\uccb4 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
    \ud569\uacc4<\/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
    \uc804\uccb4 \ubd84\uc0b0 \ubd84\uc11d<\/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

    \uc870\ub2ec \ube44\uc6a9 \ubcc0\uacbd\uc744 \uc704\ud55c \uc218\ub7c9-\uac00\uaca9 \ubd84\uc11d \ud15c\ud50c\ub9bf<\/h3>\n\n\n\n

    \uc8fc\uc694 \uacf5\uc2dd<\/h4>\n\n\n\n
      \n
    • \uc218\ub7c9 \ubd84\uc0b0(PQV) = \ud604\uc7ac \uac00\uaca9(CP) \u00d7 (\ud604\uc7ac \uc218\ub7c9(CQ) - \ucd5c\uc885 \uc218\ub7c9(LQ))<\/li>\n\n\n\n
    • \uac00\uaca9 \ubcc0\ub3d9(PPV) = (\ud604\uc7ac \uac00\uaca9(CP) - \ucd5c\uc885 \uac00\uaca9(LP)) \u00d7 \ud604\uc7ac \uc218\ub7c9(CQ)<\/li>\n<\/ul>\n\n\n\n

      \ud15c\ud50c\ub9bf\uc758 \uc608\uc2dc \ub370\uc774\ud130\ub97c \uc0ac\uc6a9\ud558\uba74 \uc774 \uc790\uc7ac\uc758 \uc62c\ud574 \uc870\ub2ec \ube44\uc6a9\uc740 \uc791\ub144\uc5d0 \ube44\ud574 3.3% \uac10\uc18c\ud569\ub2c8\ub2e4. \uad6c\ub9e4 \uc218\ub7c9\uc758 \ubcc0\ud654\ub85c \uc778\ud574 \uc870\ub2ec \ube44\uc6a9\uc774 2.6% \uc99d\uac00\ud55c \ubc18\uba74, \uad6c\ub9e4 \uac00\uaca9\uc758 \ubcc0\ud654\ub85c \uc778\ud574 \uc870\ub2ec \ube44\uc6a9\uc774 5.9% \uac10\uc18c\ud588\uc2b5\ub2c8\ub2e4. \ub2e8\uc77c \ud488\ubaa9\uc758 \uacbd\uc6b0, \uac00\uaca9 \ubcc0\ub3d9\uc73c\ub85c \uc778\ud55c \uc870\ub2ec \ube44\uc6a9 \uac10\uc18c\uc728\uc740 2.9%\uc5d0\uc11c 9.1% \uc0ac\uc774\uc785\ub2c8\ub2e4.<\/p>\n\n\n\n

      \uc774 \ud15c\ud50c\ub9bf\uc744 \uc0ac\uc6a9\ud558\uba74 \uc870\ub2ec \ube44\uc6a9 \ubcc0\ud654\uc5d0 \ub300\ud55c \ubd84\uae30\ubcc4 \ub610\ub294 \uc5f0\uac04 \uc218\ub7c9-\uac00\uaca9 \uadc0\uc18d \ubd84\uc11d\uc744 \uac04\ub2e8\ud558\uac8c \uc218\ud589\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ub610\ud55c \uc774 \ud15c\ud50c\ub9bf\uc740 \uc218\ub7c9 \uce21\uba74 \ub610\ub294 \uac00\uaca9 \uce21\uba74\uc5d0\uc11c \ub2e4\uc74c\uc5d0 \uc9d1\uc911\ud574\uc57c \ud560 \uc790\uc7ac\ub97c \uba85\ud655\ud558\uac8c \ubcf4\uc5ec\uc904 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uacf5\uae09 \uce21\uba74, \ud2b9\ud788 \uad6c\ub9e4 \ubd80\uc11c\uc758 \uacbd\uc6b0 \uac00\uaca9 \uce21\uba74\uc5d0 \ub354 \ub9ce\uc740 \ub178\ub825\uc774 \ud544\uc694\ud569\ub2c8\ub2e4.<\/p>\n\n\n\n

      3. \uc694\uc57d<\/h2>\n\n\n\n

      \uc704\uc5d0\uc11c \ucd1d \uc870\ub2ec \ube44\uc6a9\uc774 \ubcc0\uacbd\ub420 \ub54c \uc218\ub7c9\uacfc \uac00\uaca9\uc744 \ud560\ub2f9\ud558\uace0 \ubd84\uc11d\ud558\ub294 \ubc29\ubc95\uc744 \uc124\uba85\ud588\uc2b5\ub2c8\ub2e4. \ub610\ud55c \uacbd\uc601 \ub370\uc774\ud130 \ubd84\uc11d\uc758 \uc77c\ubc18\uc801\uc778 \uc18d\uc131 \uc6d0\uce59\uc778 \ud1b5\uc81c \uac00\ub2a5\ud55c \uc694\uc778\uc5d0 \ub300\ud55c \uc18d\uc131\uc5d0 \ub300\ud574\uc11c\ub3c4 \uc124\uba85\ud588\uc2b5\ub2c8\ub2e4. \uacbd\uc601 \ubd84\uc11d\uc758 \uc8fc\uc694 \ubaa9\ud45c\ub294 \ube44\uc988\ub2c8\uc2a4 \uad00\ub9ac\ub97c \uc704\ud55c \uc2e4\ud589 \ubc29\ud5a5\uc744 \uc81c\uc2dc\ud558\ub294 \uac83\uc774\uc9c0, \uac00\ub2a5\ud55c \ud55c \uc815\ud655\uc131\uc744 \ub192\uc774\ub294 \uac83\uc774 \uc544\ub2c8\ub77c\ub294 \uc810\uc744 \uac15\uc870\ud588\uc2b5\ub2c8\ub2e4. \uc720\uc6a9\uc131\uc774 \uac00\uc7a5 \uc911\uc694\ud569\ub2c8\ub2e4.<\/p>\n\n\n\n

      \ubd84\uc11d \ub3c4\uad6c\ub97c \ubc30\uc6b8 \ub54c, \uc0ac\uc6a9\ubc95\uc744 \uc544\ub294 \uac83\ubcf4\ub2e4 \ub354 \uc911\uc694\ud55c \uac83\uc740 \uadf8 \uc774\uba74\uc758 \ubd84\uc11d \ubc29\ubc95\uc744 \uc774\ud574\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. \uc9c4\uc815\ud55c \uac00\uce58\ub294 \ub3c4\uad6c \uc790\uccb4\uac00 \uc544\ub2c8\ub77c \ub3c4\uad6c\ub97c \uc798 \uc0ac\uc6a9\ud560 \uc218 \uc788\ub294 \ub2a5\ub825\uc5d0 \uc788\uc2b5\ub2c8\ub2e4.<\/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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