Modular Sourcing 6. Vorl e su ng

6. Vorl e su ng

Themen

Sourcing Strategien

Single Sourcing, Global Sourcing, etc.

Bewertungsalternativen

Bewertungsspielräume

Konsequenzen, Stille Reserven

Lager in der Buchhaltung

Bilanz

GuV

Cashflow

Manipulationsmöglichkeiten

Beschaffungsstrategien

Single Sourcing Modular Sourcing Global Sourcing Single Sourcing

Unternehmen

Unternehmen Lieferant

Lieferant Lieferant

Lieferant Lieferant Lieferant

Lieferant Lieferant

Single-Sourcing Multi-Sourcing

Produkt 1 Produkt 2

Reduzierung der Komplexität- und Abwicklungskosten im Einkauf Vergrößertes Umsatzvolumen mit Lieferant eröffnet mehr

Verhandlungsspielraum bei Vertragsverhandlungen

Modular Sourcing

Fertigung

LagerWareneingang

E N D M O N T A G E

Produktgruppe Abnehmer

Fertigung Sublieferant Modullieferant

Modular Sourcing

Beim Modular Sourching wird eine Bündelung von Einzelteilen und Kompo- nenten vorgenommen und ganze, oft vormon- tierte Einheiten bei ausge- wählten Lieferanten (sog.

System-lieferanten) eingekauft.

Vorteile: - Reduzierung der Teilevielfalt und damit der Komplexität des Logistiksystems - Konzentration auf Kernkompetenzen und Nutzen von Kostendegressionseffekten

Die bisherigen Teile- lieferanten werden dann zu Sublieferanten des Systemlieferanten.

Global Sourcing

• Multi Sourcing (mehrfache Lieferantenabsichrung)

• vorwiegend Einzelteilkauf • Nationales- Single Sourcing (enge Zusammenarbeit mit wenigen Lieferanten)

• JIT-Effekt

• Komponentenvergabe/

Modular Sourcing

• Integration der Informationssysteme

• Global Sourcing

(Standartisierte Schnittstellen- definition gewährleisten den weltweiten Lieferantenaustausch)

• EG- Binnenmarkt und Osteuropa

• internationaler Produktions- verband

• weitere Reduzierung der Eigen- fertigungstiefe

• Dual Sourcing zur Absicherung bei Eastsourcing

Gestern Heute Morgen

Lieferantenanzahl

Global Sourcing

Level II

Level III

Level IV

Level V

Engage in Domestic Purchasing Only

Engage in Worldwide Buying As-Needed

Worldwide Buying as Part of Purchasing Strategy

Regional and Global Coordination of Worldwide Purchasing Strategies Integration and

Coordination of Global Purchasing Strategies with Other Functional Groups and Processes

Level I

International Purchasing

Global Sourcing

N = 156

Source: Global Sourcing Research Project, 2000

% = Percent of respondents indicating a particular sourcing level

Current 3-5 Years Expected

Change 13.4%

21.3%

31%

18.1%

16.1%

7.8%

7.8%

14.3%

15.6%

54.5%

-42%

-63%

-54%

-14%

+238%

Global Sourcing Benefits

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 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

Purchase Price

Total Cost of Ownership

Global Sourcing Benefits

Supplier quality improved 6% on average

42.6% of firms report that supplier quality improved 54.1% report no change 3.3% report that supplier quality

decreased

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

Supplier Quality

Delivery Cycle Time

Global Sourcing Benefits

On-time delivery performance improved 3% on average 32.3% of firms report that on-

time delivery performance improved

46.7% report no change 21% report that delivery performance worsened

On-Time Delivery

Performance

Key Components of Supplier Analysis &

Selection

Technology

Quality Resourcefulness

Service

Cost

Availability

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