【GAMI Open Course】Cost Structure Analysis

The methods of cost structure analysis include the analysis of types of costs, cost behavior and break-even analysis. Especially the last three years have shown us that the days of cheap raw material, energy sources, and logistics costs are gone. These changes directly threaten the profitability of companies. Each method focuses on a different part of a company's business activity in order to determine how efficiently and effectively the company completes activities. Common cost types include fixed costs, variable costs and marginal costs, sunk costs, and opportunity costs. To ensure that your company stays competitive , your staff needs to continuously improve the processes and relentlessly evaluate these cost types.

成本结构分析是对生产制造企业非常重要的流程分析方法，着重关注整个生产过程所有类型的 成本。特别是在过去的三年里，我们看到，原材料、能源和物流成本便宜的日子已经一去不复 返。这些变化直接威胁到公司的盈利能力。成本结构分析通常从分析每种类型成本开始。成本 结构分析方法主要包括成本类型分析，成本行为分析和盈亏平衡分析。每个方法都关注公司业 务活动的不同部分，以便确定如何高效和有效地完成生产活动。常见的成本类型包括固定成 本、可变成本、边际成本、沉没成本和机会成本。为了确保你的公司保持竞争力，你的员工需 要不断改进流程，并不懈地评估这些成本类型。

Outline 大纲

• Introduction to cost structure from a financial and management perspective
• Cost structure theory
• Fixed costs and variable costs
• Direct material costs, direct labor costs, indirect costs
• Cost transfer and reduction
• Case studies and analysis
• Applications in manufacturing
• Applications in purchasing and supplier cost management

• 从财务、管理角度来介绍成本 结构
• 成本结构理论
• 固定成本和可变成本
• 直接材料成本、直接人工成 本、间接成本
• 成本转移和减少
• 案例研究和分析
• 制造中的应用
• 采购和供应商成本管理中的应用