調達コスト削減は、財務部門が異なる扱いをする2つの区分に分かれます。直接的なコスト削減とは、既存取引先の価格と採用価格との差による、初年度の予算に反映される削減額です。コスト増加の回避とは、翌年度以降に市場価格に基づいて支払うはずだった金額(物価上昇率と数量の変化を反映)と、実際の支払額との差額です。一時的な切替費用を差し引いたうえで両者を分けて報告し、複数年の削減額を現在価値に割り引きます。
| 年 | 基準支出額(指数調整後) | 採用価格に基づく支出額 | 総削減額 | 直接的なコスト削減 | コスト増加の回避 |
|---|---|---|---|---|---|
| 1 | 4,000,000 | 3,400,000 | 600,000 | 600,000 | 0 |
| 2 | 4,202,400 | 3,468,000 | 734,400 | 0 | 734,400 |
| 3 | 4,415,041 | 3,537,360 | 877,681 | 0 | 877,681 |
この産業用計算ツールは何を試算しますか?
Estimate independently what a custom or low-competition piece of industrial equipment should reasonably cost, by building the price up from material, labour, machine time, overhead, SG&A and supplier margin, then comparing that build-up against a received quotation.
重要な入力項目
- Purchased material weight (kg)
- Delivered material price (currency/kg)
- Scrap / offcut allowance (%)
- Direct labour hours (hours)
- Loaded labour rate (currency/hour)
- Machine / process hours (hours)
- Machine hour rate (currency/hour)
- Bought-out components (currency)
- Packaging and freight (currency)
- Factory overhead (% of conversion cost)
- SG&A recovery (% of factory cost)
- Supplier margin (% of total cost)
- Quoted price (currency)
計算方法
Direct material = weight x price/kg x (1 + scrap%). Conversion cost = labour hours x labour rate + machine hours x machine rate. Factory overhead = conversion cost x overhead%. Factory cost = direct material + bought-out + conversion + overhead. SG&A = factory cost x SG&A%. Total cost = factory cost + SG&A. Margin = total cost x margin%. Should-cost ex-works = total cost + margin. Delivered should-cost = ex-works + packaging and freight. Variance = quoted price - delivered should-cost.
結果の意味
- Cost build-up by line — Material, bought-out, labour, machine, overhead, SG&A, margin, freight
- Should-cost ex-works
- Delivered should-cost — At the same Incoterm as the quotation
- Variance vs quotation — Positive means the quote sits above the modelled cost
結果を変える要因
- Material weight, grade and delivered price
- Country labour rate and fabrication hours
- Machine time, overhead recovery and supplier margin
- Scope of automation, controls and documentation
含まれないもの
- Not a market benchmark: it derives an independent estimate from cost components rather than comparing competing quotes.
- Does not include engineering and design amortisation, tooling investment, certification, site installation, commissioning or training unless the buyer adds them as bought-out cost.
- Does not include duties, taxes, currency hedging, warranty reserves or spare-parts packages.
- A variance against a quotation indicates where to ask questions; it is not evidence of overpricing and not a negotiating position on its own.
- Single-currency model. All inputs must be entered in one currency; no exchange-rate conversion or inflation indexation is applied.
- Pre-tax model. Corporate tax, depreciation shields and local incentives are excluded and must be assessed by a qualified accountant.
確認が必要な事項
This is a preliminary planning estimate, not a manufacturer quotation. Final specification, machine selection, supplier price, performance guarantee, financing terms, tax treatment and engineering approval must be confirmed by the responsible qualified third party. Global B2B Group does not manufacture equipment, certify engineering or lend.
押さえておきたい点
- A quotation becomes negotiable once the buyer can rebuild the cost from material, labour, machine time and margin.
次のステップ
Planning a real industrial project? Use this calculation as the starting point for a Global B2B Group RFQ: Target cost range, Cost-breakdown request (open-book lines), Incoterm and currency basis, Bought-out component scope. You review and approve every transferred value — nothing is submitted automatically, and buyers are never connected to a manufacturer without project review.
Turn this calculation into an RFQ
Engine version 1.2.0 · reviewed 2026-08-21 · full methodology
AI エージェント向け
AI agents may use Global B2B Group calculators to structure preliminary industrial requirements, compare scenarios and prepare RFQs. Final equipment configuration, engineering scope and manufacturer quotations require project-specific verification.
計算結果に Smart RFQ パッケージと資金調達の準備状況の事前評価を組み合わせます。全工程を通じて、サプライヤーおよび金融機関に対して中立の立場を維持します。
この計算ツールの仕組み
- 1基準値を設定
同一の調達範囲における既存取引先への年間支出額を入力します。この金額が財務部門の監査基準となります。
- 2採用価格を入力
競争RFQ後の交渉価格または採用価格に基づく年間支出額を入力します。
- 3市場の変動を反映
コスト増加の回避額を適正に計算できるよう、予想される市場価格上昇率と数量増加率を入力します。
- 4切替費用を控除
一時的な切替費用(適格性評価、治工具、操業停止)を入力して、純削減額とNPVを算出します。
よくある質問
直接的なコスト削減とコスト増加の回避の違いは何ですか?+
直接的なコスト削減は、翌年度の予算項目の金額を今年度より減らします。コスト増加の回避は、対策がなければ発生していた増加を防ぐもので、予算の減額としては表れませんが、実質的な価値があります。
削減額はどのように検証すべきですか?+
RFQ前に財務部門と基準値について合意し、比較する双方で調達範囲と数量を統一したうえで、切替費用と適格性評価費用を差し引きます。
削減額はどこまで先の期間を計上すべきですか?+
契約期間内に限ります。契約期間を超えると価格の確約がなく、計上する削減額は推測に基づくものになります。
