全生命周期成本理论及其在设备供应商评价中的应用研究
摘要
对供应商进行评价是采购工作的核心环节,评价方法的适当与否,直接关系到采购的成败。企业在进行设备采购时面临的一个核心问题就是如何对供应商进行科学的评价,进而优选出合适的合作伙伴。由于我国在设备招评标方面起步较晚,设备采购工作存在诸多不足,理论研究缺乏,实践经验也有待于丰富,因此导致如下现状:采购设备时偏重初始报价,对设备后期运行维护费用估计不足甚至忽略运行维护成本、缺乏长期决策的理论依据,评标指标体系不够科学,未能把成本指标和性能指标、社会指标有机结合起来,以至于对设备的购置成本和持有成本之间权衡不足,对设备的安全性、使用性与设备的经济性之间权衡不足,采购工作结束后企业为设备运行支付过多的运行维护费用,采购环节与运行维护环节之间缺乏有效的信息传递和反馈机制,达不到设备使用全过程的最优。
本文针对设备采购评标中的现状与不足,将全生命周期成本理论(life cycle cost,简称LCC)引入设备供应商评价工作。借助数理统计、计量经济学、技术经济学等相关知识,构建了设备全生命周期成本核算模型,以实现对供应商进行科学、合理、客观的全面评价。
论文主要进行了以下研究。
①分析了设备供应商评价的基本理论和基本方法,以全面了解供应商评价基础知识,并对供应商评价的现状进行分析和研究。
②对设备采购的“冰山效应”进行研究,分析了目前企业供应商评价指标体系的不足,引入LCC理论作为评价供应商的重要依据。
③对设备LCC进行细化,在构建设备费用分解结构的基础上,运用运用数理统计和设备可靠性知识,建立设备寿命周期各阶段子成本模型,进而得出设备LCC估算静态模型,考虑利率和通货膨胀率的影响,在静态模型基础上构建了LCC动态模型。
④通过调研收资并广泛征求业内专家意见,构建了设备供应商评价指标体系,结合LCC理念将供应商评价工作分为两个阶段,在供应商初评阶段构建供应商基本信息评价指标体系,在LCC评价阶段以设备LCC为依据对供应商进行最终评价,通过算例分析得出结论:传统的供应商评价方法容易导致企业设备运行陷于“冰山效应”,基于LCC理论的设备供应商评价能够全面考虑设备寿命周期全过程成本,统一协调设备运行各阶段情况,实现设备全生命周期成本最低的目标。在达到设备技术性能和安全性的基础上实现企业经济效益的最优,有利于企业在长期的市场竞争中保持成本和效益的综合优势。
The core part of the procurement is how to evaluate suppliers. Appropriate evaluation methods is directly related to the success of the procurement. Enterprises face a core issue when making equipment purchases.That is how to carry out a scientific assessment of suppliers. Then select the appropriate cooperative partner partners. As bidding in the equipment in China got a late start, equipment procurement has many deficiencies, such as lack of theoretical studies, and practical experience. It leads to the following situation. Enterprises emphasize on initial quotation in the procurement of equipment and underestimate even ignore the cost of operation and maintenance and lack of theoretical basis for long-term decision-making。Index system of suppliers evaluation is not perfect and did not combine organicly cost indexes,performance indexes and social indexes,result in less consideration between acquisition cost and holding cost and lack of considering between security, usability,and economy of equipment. Because of the lack of effective information transmission and feedback mechanisms between procurement process and the operation and maintenance process, enterprises can’t reach Optimal on the whole process of equipment operation.
In this paper, according to the present situation and deficiency in the procurement of equipment, life-cycle cost theory was introduced to analyze supplier evaluation of equipment. Accounting model was constructed the for life cycle costs of equipment by means of mathematical statistics, econometrics, technical economics and other related knowledge, in order to achieve scientific, rational, objective evaluation in suppliers evaluation.
The following study was talked about in this paper.
①C ombined with the enterprises own characteristics the basic theories and basic methods of equipment suppliers evaluation was analyzed to understand comprehensively the basic knowledge of suppliers evaluation.And the present situation of suppliers evaluation was analyzed and researched.
②T he "iceberg effect" of equipment procurement was researched and deficiencies of index system for suppliers evaluation was analyzed. As a important basis, LCC theory was introduced to suppliers evaluation.
③LCC of equipment was refined. Based on cost breakdown structure of equipment, cost model of each stage was established. Then LCC static model of equipment was established. Considering the impact of interest rates and inflation, LCC dynamic model was established based on the static model.
④S uppliers evaluation is divided into two phases based on LCC theory. Index system of suppliers basic information was established in the stage of preliminary evaluation. Final evaluation was carried out according to LCC of equipment in the stage of LCC evaluation. According to a example analysis the following conclusions could be got:Traditional method of suppliers evaluation can easily lead to enterprises running into“iceberg effect”. But supplier evaluation based on LCC theory can fully consider the whole process of life cycle cost of equipment to achieve the lowest life cycle cost of equipment. Economic benefits of Enterprises could gain the optimal on the basis of meeting the technical,performance and safety requirement of equipment.also it is very favourable for Enterprises to keep the comprehensive advantages of cost and benefits in the long-term competition in the market.
本文针对设备采购评标中的现状与不足,将全生命周期成本理论(life cycle cost,简称LCC)引入设备供应商评价工作。借助数理统计、计量经济学、技术经济学等相关知识,构建了设备全生命周期成本核算模型,以实现对供应商进行科学、合理、客观的全面评价。
论文主要进行了以下研究。
①分析了设备供应商评价的基本理论和基本方法,以全面了解供应商评价基础知识,并对供应商评价的现状进行分析和研究。
②对设备采购的“冰山效应”进行研究,分析了目前企业供应商评价指标体系的不足,引入LCC理论作为评价供应商的重要依据。
③对设备LCC进行细化,在构建设备费用分解结构的基础上,运用运用数理统计和设备可靠性知识,建立设备寿命周期各阶段子成本模型,进而得出设备LCC估算静态模型,考虑利率和通货膨胀率的影响,在静态模型基础上构建了LCC动态模型。
④通过调研收资并广泛征求业内专家意见,构建了设备供应商评价指标体系,结合LCC理念将供应商评价工作分为两个阶段,在供应商初评阶段构建供应商基本信息评价指标体系,在LCC评价阶段以设备LCC为依据对供应商进行最终评价,通过算例分析得出结论:传统的供应商评价方法容易导致企业设备运行陷于“冰山效应”,基于LCC理论的设备供应商评价能够全面考虑设备寿命周期全过程成本,统一协调设备运行各阶段情况,实现设备全生命周期成本最低的目标。在达到设备技术性能和安全性的基础上实现企业经济效益的最优,有利于企业在长期的市场竞争中保持成本和效益的综合优势。
The core part of the procurement is how to evaluate suppliers. Appropriate evaluation methods is directly related to the success of the procurement. Enterprises face a core issue when making equipment purchases.That is how to carry out a scientific assessment of suppliers. Then select the appropriate cooperative partner partners. As bidding in the equipment in China got a late start, equipment procurement has many deficiencies, such as lack of theoretical studies, and practical experience. It leads to the following situation. Enterprises emphasize on initial quotation in the procurement of equipment and underestimate even ignore the cost of operation and maintenance and lack of theoretical basis for long-term decision-making。Index system of suppliers evaluation is not perfect and did not combine organicly cost indexes,performance indexes and social indexes,result in less consideration between acquisition cost and holding cost and lack of considering between security, usability,and economy of equipment. Because of the lack of effective information transmission and feedback mechanisms between procurement process and the operation and maintenance process, enterprises can’t reach Optimal on the whole process of equipment operation.
In this paper, according to the present situation and deficiency in the procurement of equipment, life-cycle cost theory was introduced to analyze supplier evaluation of equipment. Accounting model was constructed the for life cycle costs of equipment by means of mathematical statistics, econometrics, technical economics and other related knowledge, in order to achieve scientific, rational, objective evaluation in suppliers evaluation.
The following study was talked about in this paper.
①C ombined with the enterprises own characteristics the basic theories and basic methods of equipment suppliers evaluation was analyzed to understand comprehensively the basic knowledge of suppliers evaluation.And the present situation of suppliers evaluation was analyzed and researched.
②T he "iceberg effect" of equipment procurement was researched and deficiencies of index system for suppliers evaluation was analyzed. As a important basis, LCC theory was introduced to suppliers evaluation.
③LCC of equipment was refined. Based on cost breakdown structure of equipment, cost model of each stage was established. Then LCC static model of equipment was established. Considering the impact of interest rates and inflation, LCC dynamic model was established based on the static model.
④S uppliers evaluation is divided into two phases based on LCC theory. Index system of suppliers basic information was established in the stage of preliminary evaluation. Final evaluation was carried out according to LCC of equipment in the stage of LCC evaluation. According to a example analysis the following conclusions could be got:Traditional method of suppliers evaluation can easily lead to enterprises running into“iceberg effect”. But supplier evaluation based on LCC theory can fully consider the whole process of life cycle cost of equipment to achieve the lowest life cycle cost of equipment. Economic benefits of Enterprises could gain the optimal on the basis of meeting the technical,performance and safety requirement of equipment.also it is very favourable for Enterprises to keep the comprehensive advantages of cost and benefits in the long-term competition in the market.
引文
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[3]中华人民共和国国家主席令[1999]21号.中华人民共和国招标投标法.
[4]金家善,史秀健,吴奕亮. LCC技术应用中的问题分析及建议[J].上海电力, 2004(4): 280-283.
[5]巾军庆.全寿命周期成本竹理是公司可持续发展的重要举措[J].上海电力, 2004(3).
[6]蔡斌.设备寿命周期费用评价法及其应用.攀枝花大学学报[J], 1997,14(2): 78-79.
[7] IEC International Standard: 300-3-3.First edition[S], 1996.9.
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[9]殷可,郁东升,李莉华,傅晨钊. 500 kV变压器招标采购中LCC方法的应用研究华东电力[J]. 2009(5).
[10] Approximate Estimation of the Product Life Cycle Cost Using Artificial Neural Networks in Conceptual Design [J]. Advanced Manufacturing Technology, 2002, 19: 461–471.
[11] Rafael Enparantza,Oscar Revilla,Ander Azkarate,Jose Zendoia. A Life Cycle Cost Calculation and Management System for Machine Tools [J]. 13th CIRP International Conference on Life Cycle Engineering, 2006:717-722.
[12]罗云,杨仕本.对市场经济下推动生命周期费用技术的思考[C].设备生命周期费用第四届全国年会论文集, 1999.5:1-2.
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[16] Niwa, M.; Kato, T.; Suzuoki, Y Life-cycle-cost evaluation of degradation diagnosis for cables.Electrical Insulating Materials[M], 2005, 6(3): 737-740.
[17] H. Paul Barringer, Todd R.Monroe, How to Justify Machinery Improvements Using Reliability Engineering Principles[M], Pump Symposium Sponsored by Texas A&M Turbo Lab, 1999,3.
[18] Rodriguez, GA.R.; O'Neill-Carrillo, E.Economic assessment of distributed generation using life cycle costs and environmental externalities. Power Symposium[M], 2005(10): 412-420.
[19]滕乐大,凌平,黄玉,韩大祥.泰和变电站220kV GIS设备LCC模型和计算.中国设备工程[J], 2005(6).
[20]黄菊,马晓东,易树平,蔡辉.基于供应链管理选择供应商的成本计算法[J].重庆大学学报,2004(3):5-8.
[21] Dickson.G.W, 1966, An analysis of vender selection system and decisions. Journal of Purchasing, 1966,2(1):5-17.
[22] Weber C A, Current J R, Benton W C. Vender Selection Criteria and Methods [J], European Journal of Operational Research, 1991,50:2-18.
[23] Yahya S., Kingsman B., Vendor rating for an entrepreneur development program:a case study using the analytic hierarchy process method, Journal of Operational Research Society, 1999, 50(9):916-930.
[24] Bharadwaj N. Investigating the decision criteria used in electronic components procurement [J], Industrial Marketing Management, 2004, 33: 317-323.
[25]堪述勇,陈荣秋.论JIT环境下制造商和供应商之间的关系[J].管理工程学报, 1998(3):46-52.
[26]马士华,林勇,陈志祥.供应链管理[M].北京:机械工业出版社, 2000.
[27]王旭坪,陈傲.基于电子商务的供应商评价与优化[J].管理科学, 2004(8).50.
[28]陈春明.供应商选择评价指标体系研究[J].学习与探索, 2005(3):197-201.
[29]张莉,王慧敏.绿色供应链合作伙伴信用评价的ANN模型及应用[J].工业技术经济, 2006,(5):84-87.
[30]关志民.供应链环境下供应商选择方法及其应用研究[D].东北大学, 2006.
[31]王莲芬,许树柏.层次分析法引论[M].北京:中国人民大学出版社, 1989:1-23.
[32]基于层次分析法的企业知识管理绩效体系研究[J].科技进步与对策, 2007,24(10):148-150.
[33]黄菊,马晓东,易树平,蔡辉.基于供应链管理选择供应商的成本计算法[J].重庆大学学报, 2004(3):5-8.
[34]王智冬,李隽.我国电网建设发展概况[[J].电力技术经济, 2007(10):87-89.
[35]于淼.供应商管理[M].清华大学出版社.北京: 2006: 133-134.
[36] Lawrence C. Leung, Dong Cao.On the efficacy of modeling multi-attribute decision problems using AHP and Sinarchy[J]. European Journal of Operational Research, 2001,(7): 39-49.
[37] Alfredo Altuzarra, JoséMaría Moreno-Jiménez, Manuel Salvador. A Bayesian priorization procedure for AHP-group decision making[J]. European Journal of Operational Research, 2007,(10):367-382.
[38]陈晓川,方明伦.制造业中产品全生命周期成本的研究概况综述[J].机械工程学报, 2002.38(11):18-25.
[39]任玉珑.电力工程概预算原理[M].北京:中国电力出版社, 1994.
[40]日比宗平.寿命周期费用评价法[M].机械工业出版社, 1984: 47-48.
[41]邱仕义.设备可靠性维修[M].北京:中国电力出版社, 2004.
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[47]曹杨.基于LCC理论的电力设备采购评标方法及其应用研究[D].重庆大学.2008
[2]王建国.招标投标评标与管理[M].北京:机械工业出版社, 2002.
[3]中华人民共和国国家主席令[1999]21号.中华人民共和国招标投标法.
[4]金家善,史秀健,吴奕亮. LCC技术应用中的问题分析及建议[J].上海电力, 2004(4): 280-283.
[5]巾军庆.全寿命周期成本竹理是公司可持续发展的重要举措[J].上海电力, 2004(3).
[6]蔡斌.设备寿命周期费用评价法及其应用.攀枝花大学学报[J], 1997,14(2): 78-79.
[7] IEC International Standard: 300-3-3.First edition[S], 1996.9.
[8] IEC International Standard: 60300-3-3.Second edition[S], 2004.7.
[9]殷可,郁东升,李莉华,傅晨钊. 500 kV变压器招标采购中LCC方法的应用研究华东电力[J]. 2009(5).
[10] Approximate Estimation of the Product Life Cycle Cost Using Artificial Neural Networks in Conceptual Design [J]. Advanced Manufacturing Technology, 2002, 19: 461–471.
[11] Rafael Enparantza,Oscar Revilla,Ander Azkarate,Jose Zendoia. A Life Cycle Cost Calculation and Management System for Machine Tools [J]. 13th CIRP International Conference on Life Cycle Engineering, 2006:717-722.
[12]罗云,杨仕本.对市场经济下推动生命周期费用技术的思考[C].设备生命周期费用第四届全国年会论文集, 1999.5:1-2.
[13]罗云,张俊迈,吴奕亮.设备生命周期费用方法及其应用[M].北京:海洋出版社, 1992.
[14]徐扬光,胡先荣,柳汗工.设备技术经济学[M].南京:河海大学出版社, 1991.
[15]张俊迈.美国国防采办的改革综述[C].设备生命周期费用第四届全国年会论文集.武汉:武汉海军工程程学院, 1999,5:18-20.
[16] Niwa, M.; Kato, T.; Suzuoki, Y Life-cycle-cost evaluation of degradation diagnosis for cables.Electrical Insulating Materials[M], 2005, 6(3): 737-740.
[17] H. Paul Barringer, Todd R.Monroe, How to Justify Machinery Improvements Using Reliability Engineering Principles[M], Pump Symposium Sponsored by Texas A&M Turbo Lab, 1999,3.
[18] Rodriguez, GA.R.; O'Neill-Carrillo, E.Economic assessment of distributed generation using life cycle costs and environmental externalities. Power Symposium[M], 2005(10): 412-420.
[19]滕乐大,凌平,黄玉,韩大祥.泰和变电站220kV GIS设备LCC模型和计算.中国设备工程[J], 2005(6).
[20]黄菊,马晓东,易树平,蔡辉.基于供应链管理选择供应商的成本计算法[J].重庆大学学报,2004(3):5-8.
[21] Dickson.G.W, 1966, An analysis of vender selection system and decisions. Journal of Purchasing, 1966,2(1):5-17.
[22] Weber C A, Current J R, Benton W C. Vender Selection Criteria and Methods [J], European Journal of Operational Research, 1991,50:2-18.
[23] Yahya S., Kingsman B., Vendor rating for an entrepreneur development program:a case study using the analytic hierarchy process method, Journal of Operational Research Society, 1999, 50(9):916-930.
[24] Bharadwaj N. Investigating the decision criteria used in electronic components procurement [J], Industrial Marketing Management, 2004, 33: 317-323.
[25]堪述勇,陈荣秋.论JIT环境下制造商和供应商之间的关系[J].管理工程学报, 1998(3):46-52.
[26]马士华,林勇,陈志祥.供应链管理[M].北京:机械工业出版社, 2000.
[27]王旭坪,陈傲.基于电子商务的供应商评价与优化[J].管理科学, 2004(8).50.
[28]陈春明.供应商选择评价指标体系研究[J].学习与探索, 2005(3):197-201.
[29]张莉,王慧敏.绿色供应链合作伙伴信用评价的ANN模型及应用[J].工业技术经济, 2006,(5):84-87.
[30]关志民.供应链环境下供应商选择方法及其应用研究[D].东北大学, 2006.
[31]王莲芬,许树柏.层次分析法引论[M].北京:中国人民大学出版社, 1989:1-23.
[32]基于层次分析法的企业知识管理绩效体系研究[J].科技进步与对策, 2007,24(10):148-150.
[33]黄菊,马晓东,易树平,蔡辉.基于供应链管理选择供应商的成本计算法[J].重庆大学学报, 2004(3):5-8.
[34]王智冬,李隽.我国电网建设发展概况[[J].电力技术经济, 2007(10):87-89.
[35]于淼.供应商管理[M].清华大学出版社.北京: 2006: 133-134.
[36] Lawrence C. Leung, Dong Cao.On the efficacy of modeling multi-attribute decision problems using AHP and Sinarchy[J]. European Journal of Operational Research, 2001,(7): 39-49.
[37] Alfredo Altuzarra, JoséMaría Moreno-Jiménez, Manuel Salvador. A Bayesian priorization procedure for AHP-group decision making[J]. European Journal of Operational Research, 2007,(10):367-382.
[38]陈晓川,方明伦.制造业中产品全生命周期成本的研究概况综述[J].机械工程学报, 2002.38(11):18-25.
[39]任玉珑.电力工程概预算原理[M].北京:中国电力出版社, 1994.
[40]日比宗平.寿命周期费用评价法[M].机械工业出版社, 1984: 47-48.
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