Reduzierung der Komplexität- und Abwicklungskosten im Einkauf Vergrößertes Umsatzvolumen mit Lieferant eröffnet mehr Verhandlungsspielraum bei Vertragsverhandlungen
Modular Sourcing Modular Sourcing Produktgruppe
Sublieferant
Modullieferant
Abnehmer
Fertigung
E N D M O N T A G E
Wareneingang Lager
Fertigung
Beim Modular Sourching wird eine Bündelung von Einzelteilen und Komponenten vorgenommen und ganze, oft vormontierte Einheiten bei ausgewählten Lieferanten (sog. System-lieferanten) eingekauft. Die bisherigen Teilelieferanten werden dann zu Sublieferanten des Systemlieferanten.
Vorteile: - Reduzierung der Teilevielfalt und damit der Komplexität des Logistiksystems - Konzentration auf Kernkompetenzen und Nutzen von Kostendegressionseffekten
Lieferantenanzahl
Global Sourcing • Multi Sourcing (mehrfache Lieferantenabsichrung) • vorwiegend Einzelteilkauf
• Nationales- Single Sourcing (enge Zusammenarbeit mit wenigen Lieferanten) • JIT-Effekt • Komponentenvergabe/ Modular Sourcing • Integration der Informationssysteme
Gestern
• Global Sourcing (Standartisierte Schnittstellendefinition gewährleisten den weltweiten Lieferantenaustausch) • EG- Binnenmarkt und Osteuropa • internationaler Produktionsverband • weitere Reduzierung der Eigenfertigungstiefe • Dual Sourcing zur Absicherung bei Eastsourcing
Morgen
Heute
Global Sourcing Level I International Purchasing
Level II
Level III Global Sourcing
Level IV
Level V N = 156
Engage in Domestic Purchasing Only
Current
Expected 3-5 Years Change
13.4%
7.8%
-42%
Engage in Worldwide Buying As-Needed
21.3%
7.8%
-63%
Worldwide Buying as Part of Purchasing Strategy
31%
14.3%
-54%
18.1%
15.6%
-14%
16.1%
54.5%
+238%
Regional and Global Coordination of Worldwide Purchasing Strategies Integration and Coordination of Global Purchasing Strategies with Other Functional Groups and Processes
% = Percent of respondents indicating a particular sourcing level Source: Global Sourcing Research Project, 2000
Global Sourcing Benefits Purchase Price
Purchase price decreased 15% on average 87.6% of firms report that purchase price declined 9.9% report no change 2.5% report that purchase price increased
Total Cost of Ownership
Total cost of ownership improved 11% on average 72.7% of firms report that total cost of ownership declined 24% report no change 3.3% report that total cost of ownership increased
Global Sourcing Benefits Supplier quality improved 6% on average
Supplier Quality
42.6% of firms report that supplier quality improved 54.1% report no change 3.3% report that supplier quality decreased
Delivery Cycle Time
Delivery cycle time lengthened 5% on average 23.3% report that delivery cycle time shortened 34.2% report no change 42.5% report that delivery cycle time lengthened
Global Sourcing Benefits
On-Time Delivery Performance
On-time delivery performance improved 3% on average 32.3% of firms report that ontime delivery performance improved 46.7% report no change 21% report that delivery performance worsened
Key Components of Supplier Analysis & Selection Technology
Quality
Resourcefulness
Service
Availability Cost
Technology Market Position R&D and Innovation Strategic Planning Manufacturing Alignment Intellectual Property Technology deals with the supplier’s ability to generate and maintain core competencies and apply them to meet or exceed the changing needs of the marketplace.
Quality Yield Analysis and Reliability Metrology and Inspection Quality Operating System
Quality is the ability to understand and
consistently meet approved requirements
Availability Inventory Leadtime / Cycletime Productivity Capacity Planning Delivery Availability relates to Suppliers’ ability to have the right quantity of the right products at the right time.
Cost Financial Analysis Total Cost Value Engineering Benchmarking Currency
Cost is the sum of a supplier’s overall cost structure and ability to manage over time to achieve long term cost objectives.
Service History Location Global Management Customer Orientation/Support Service is measured by a supplier’s approach to deliver the appropriate support to its customers, employees and other key stakeholders.
Resourcefullness Labor Relations Management Progression Training eBusiness
Resourcefulness describes the manner in which the supplier effectively utilizes its people and business systems.
Bewertung von Lagerbeständen In the general, inventories are valued at the lower of cost or market valuation. Conservative Tends to lower reported net income at the earliest possible point in time Lowers the book value of inventory for a more realistic comparison with current liability totals
Grundprinzip: Minimum von Herstellkosten oder Marktwert
This valuation method requires a comparison of cost and market value to determine lowest value.
May be applied three ways: 1. Item-by-item comparison 2. Total of similar items comparison 3. Total cost v. total market value
Feststellung der Lagerwerte
Cost is full historical cost
Four cost flow methods can be used: 1. Specific Identification 2. First in, first out (FIFO) 3. Last in, first out (LIFO) 4. Weighted average
Konsequenzen der Methodenwahl Specific Identification: Reality, but easily manipulated. FIFO: Good balance sheet, but lag in costs on income statement LIFO: Good income statement and taxes, but terrible balance sheet; note LIFO Reserve Average: Note smoothing effect
