目标成本 Target costs:是双方协商后预期的成本
目标利润 Fix Fee:假定是成本是符合目标的情况下,给卖方的奖励(利润)
目标价格 target price :是 目标利润+目标成本.
最高限价 Ceiling Price :表示买方最多给的价格
分配比率:表示成本节约时奖励或超支时惩罚的分配比率.
PTA =Point of Total Assumption 总体假设点,就是买方支出最高限价时,卖方所花费的成本,超过这个点意味着卖方利润会降低
计算公式:
PTA= [{(Ceiling Price - (Target Cost+Fixed fee))/ buyer's Share Ratio } + Target Cost]
示例:
You are running a project for a customer based on a cost reimbursable contract with the following terms: Target costs: $ 1,000,000; Fix Fee: 100,000; Benefit/cost sharing:80/20; Price ceiling: 1,200,000
Which is the PTA (= Point of total assumption, Break point) of the project?
A.$1,300,000
B.$1,500,000
C.$80,000
D.$1,125,000
你在为客户做一个项目使用的是成本补偿合同,数据如下:目标成本:1,000,000;固定酬金:100,000;利益成本分担:80/20;最高限价:1200,000
下列哪个是项目的PTA(总体假设点,临界点)?
A.$1,300,000
B.$1,500,000
C.$80,000
D.$1,125,000
答案:D 计算方法:
PTA=[{(120 - (100+10))/ buyer's Share Ratio } + 100]
=10/ buyer's Share Ratio +100 =10/0.8+100
=12.5+100=112.5万