Price Analysis
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Variable/direct cost per unit = constant Total variable / direct cost When Volume goes Examples include: direct material and labor Fixed/indirect cost per unit = constant Fixed cost per unit When Volume goes Examples include: facilities, buildings, utilities
500
估计的每单位变动成本
F
D/E
$8.75
$6.00
每个生产批量的最低变动总成本 G
最低变动成本
$6.00
$6.00
$6.00
H
每个采购批量的总变动成本 （A*G)
$600.00
$3,000.00
$6,000.00
每个生产批量供应商可能的最低 I 成本 J
固定成本 总成本（H+I)
$400.00 $1,000.00
Price and Cost Analysis
Price analysis The examination of a supplier’s proposal by comparison with other price benchmarks, without the examination and evaluation of the separate elements of the cost and profit making up the price. Cost Analysis Step by step analysis of each element of each cost of the item to validate whether the price is justified by all of the costs : direct rm, direct labor, overhead
Reasonable price
Best price
Fixed Cost and Variable Cost
one of these costs helps suppliers make more money& understanding that helps buyers negotiate better with suppliers
供应商报价
A B
数量（Q） 价格（P）
100 $10.00
500 $9.00
1000 $7.50
每种采购数量所付款金额
C
Q*P
$1,000.00
$4,500.00
$7,500.00
一种数量细分与另一种数量细分 D 的差别 E
Q*P（C)上的差别
数量(A)上的差别
0
0
$3,500.00
400
$3,000.00
400 3400
400 6400
500
估计的每单位变动成本
F
D/E
$8.75
$6.00
每个生产批量的最低变动总成本 G
最低变动成本
$6.00
$6.00
$6.00
H
每个采购批量的总变动成本 （A*G)
$600.00
$3,000.00
$6,000.00
每个生产批量供应商可能的最低 I 成本 J
固定成本 总成本（H+I)
$400.00 $1,000.00
Price and Cost Analysis
Price analysis The examination of a supplier’s proposal by comparison with other price benchmarks, without the examination and evaluation of the separate elements of the cost and profit making up the price. Cost Analysis Step by step analysis of each element of each cost of the item to validate whether the price is justified by all of the costs : direct rm, direct labor, overhead
Reasonable price
Best price
Fixed Cost and Variable Cost
one of these costs helps suppliers make more money& understanding that helps buyers negotiate better with suppliers
供应商报价
A B
数量（Q） 价格（P）
100 $10.00
500 $9.00
1000 $7.50
每种采购数量所付款金额
C
Q*P
$1,000.00
$4,500.00
$7,500.00
一种数量细分与另一种数量细分 D 的差别 E
Q*P（C)上的差别
数量(A)上的差别
0
0
$3,500.00
400
$3,000.00
400 3400
400 6400