The Design of A Cost-Shared Model for Semiconductor Manufacturing Based on Activities-Based Costing System

• Main Authors: Amy_Huang, 黃淑媛
• Other Authors: 陳飛龍
• Format: Others
• Language: zh-TW
• Published: 2002
• Online Access: http://ndltd.ncl.edu.tw/handle/81147882038348412201

碩士 === 國立清華大學 === 工業工程與工程管理學系 === 90 === The industry in Taiwan is competing in a volatile business environment with fast-changing technologies. In order to get the advantageous position and achieve the strategic goal, the cost management is one of the key points to accomplish company’s milestone. Standard costing system was developed approximately 100 years ago. It is a wide-used costing system, especially in the manufacturing companies. Standard costing system could satisfy many purposes. In performance evaluation, it sets a benchmark for workers and managers. It is also a good controlling tool, to accountants, since it simplifies the task of costing. As time goes by, the manufacturing technology has progressed amazingly, and the global competition is getting intensive. That is, the competitive environment is not as stable as past. To derive the standard cost of the product, the management sets some predictions of manufacturing conditions at beginning, like budgeted product mix, budgeted yield rates, etc. These assumptions concern the accuracy of the standard cost. But today, especially in high-tech industries, these assumptions might change during the period. The semiconductor manufacturing industry is a new business model in the semiconductor industry, which is invented by the special semiconductor market requirements. With the incentive of high profit margins, the new companies jumpe into the business very aggressively. The competition is becoming so intense that the new comers cannot but apply a provocative pricing strategy to attract customers. Among the fierce competition environment, good cost plan and control becomes one of the vehicles for maintaining competitive advantages and sustainable long term profits that are essential to the survival of a company and to its future expansion as well. Up to this moment, there are many research papers getting involved the study of activity- based costing（ABC）.ABC is used to evaluate the cost of the product, the performance of the activities and the usage of resource for cost objects. Based on the activities in processing products or services, the resources are allocated to the corresponding activities. Then, the costs are assigned to cost objects according to the appropriate cost driver. In the past, most applications of Activities-Based Costing System are for the control of manufacturing costs. Nevertheless, in Taiwan, there are very few paper talking about of the application of ABC in semiconductor manufacturing industry. This research intends to study how a semiconductor manufacturing company can trace and manage its product costs by adopting the activity-based costing (ABC). By doing this, it is expected that the following purposes may be achieved to enhance the competitiveness and profitability of a semiconductor manufacturing company. 1.Through the deployment of ABC system, a company may build up an integrated Cost Accounting system with Standard Product Costing and Actual Product costing mechanism which can help achieve a. To make company''s maximum profit through providing timely actual product gross margin information in product mix decision. b. To enhance the mechanism of cost plan and control more effectively through providing enhanced manufacturing cost variance analysis. c. To pursue the standard costing more precisely through adopting the ABC and understand cost nature more. 2.To accumulate experience for the effective Cost Accounting system implementation in the future.