The complete quotation includes the following six parts:
1) Price and dosage of raw materials:
"Raw material costs are related material costs that directly occur in the production process of products and change proportionally with the increase or decrease of product output. Such as raw materials that constitute the main part of the product, parts and components that constitute the product entity, etc. "
The cost of raw materials often accounts for the main proportion of the price, which may be as high as 80%, which is the focus of procurement review.
The quotation of suppliers in this area often seems to be "fair and reasonable", but it is actually mysterious.
Therefore, purchasing should know all the information related to raw materials and reach a clear agreement with suppliers to avoid wrangling in the future.
2) Labor force or working hours:
"Labor costs refer to the costs of workers directly engaged in production and workers in auxiliary production units included in the budget quota. Labor cost = ∑ (man-day consumption × daily wage unit price). Including: basic wages of production workers, wage subsidies, auxiliary wages of production workers, employee welfare expenses and labor protection expenses. "
Because the income of workers everywhere is often relatively transparent, 20 19 years is about 4500-5000 yuan per person per month, and then by calculating how many products each worker can complete each month, the labor cost of each product can be calculated.
In some processing enterprises, suppliers will convert labor costs into hours, which is the concept of working hours.
However, with the competition and development of industries, each industry has its own established working hours, which will include profits. Procurement can be controlled according to the industry level.
3) Packaging and transportation costs:
"As the name implies, it refers to the cost for the supplier to package the product and transport it to the customer's designated receiving place."
Generally accounting for 3-8% of the quotation.
Many purchasing agents can easily pass through this area because they don't know the details when reviewing the packaging and transportation costs. So suppliers like to hide their profits here when quoting.
This requires purchasing to understand the packaging form of parts.
If it is circular packaging, the investment cost of circular packaging should be allocated to each product according to the estimated total number of product cycles; If it is disposable packaging, it is necessary to study which material and which form have the highest cost performance to avoid waste.
For transportation, different forms will correspond to different costs and risks.
For example, some large foreign companies like to use international logistics companies such as Desha, DB and Itochu, which will not change because of customer requirements, so their logistics fees will be twice or even more expensive than direct contact with warehouses. Therefore, when purchasing freight, we should understand the logistics organization form of suppliers and make a correct judgment on the price level.
4) Management fee:
"Management fees refer to various expenses incurred by the administrative departments of enterprises for organizing and managing production and business activities. Including: company funds, trade union funds, unemployment insurance premiums, labor insurance premiums, directors' dues, agency fees, consulting fees, attorney fees, business entertainment expenses, office expenses, travel expenses, post and telecommunications expenses, greening expenses, manager's salary and welfare expenses, etc. Refers to the expenses incurred by the board of directors and the administrative department in the operation and management of the enterprise.
Management fees generally account for 5%-20% of the quotation, and it is difficult to judge directly when purchasing, which hides a lot of profits.
Purchasing can only rely on the experience value of the industry to judge the rationality of the management rate.
5) Gross profit:
"Gross profit is the balance of the sales income (selling price) of a commercial enterprise minus the original purchase price of goods. If the gross profit is not enough to compensate the circulation expenses and taxes, the enterprise will lose money. "
Smart suppliers often write the gross profit margin very low, even 0% gross profit, to prevent bargaining.
However, experienced buyers will know that suppliers must have hidden their profits in other subjects when they see the low gross profit margin, but they will dig deep. Therefore, how to reasonably report the gross profit, the supplier must think it over.
Here, we should consider the conversion between gross profit margin and accounting period.
6) Tax rate
In the communication with many buyers, Bian Xiao found that many people really don't understand VAT.
Popularize it here,
"Value-added tax is a turnover tax based on the value-added amount of goods (including taxable services) generated in the circulation process. From the tax principle, value-added tax is a turnover tax levied on the added value of many links such as commodity production, circulation and labor services or the added value of commodities. The extra-price tax is implemented, that is, it is borne by consumers. If there is value-added, it will be taxed. "
To put it bluntly, if the supplier's business activities are profitable, then the value-added tax it pays to the supplier can be deducted from the value-added tax it pays for the products it sells, and finally it only pays the value-added tax for the products.
If you are still confused, the simplest understanding is to ignore the value-added tax when reviewing the quotation.
VAT will take up the cash flow of your own company, that's all.
In addition to the above six points, procurement should also grasp the following seven points and grasp the scale.
1) Validity of quotation
Lock the price of raw materials within the validity period.
2) Minimum order quantity
Too small will lead to the price exceeding the budget; Too much will lead to too much inventory.
3) Delivery date
Too short logistics cost increases; Too long a supply chain lacks flexibility.
4) Warranty period
How to deal with the problems during the warranty period?
5) After-sales service
What is the supplier's response time and problem-solving ability?
6) Insurance
Fire, transportation, property and mass recall can all be insured on it.
7) exchange rate
Agree on the starting conditions of floating or decentralization. Generally, the price adjustment starts from 5%.
I sincerely hope that all buyers have the most basic financial knowledge, understand the supplier's quotation and successfully complete the quotation and price comparison work.
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