Transfer Pricing of Engineering Lots in IC Foundries
碩士 === 國立交通大學 === 管理學院碩士在職專班工業工程與管理組 === 92 === This research investigates the transfer pricing of engineering lots for an IC Foundry company involving several FAB. Each of FAB is reviewed as a profit center by its gross margin rate. The research and development (R&D) department in the company u...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2004
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| Online Access: | http://ndltd.ncl.edu.tw/handle/99759920475998527538 |
| Summary: | 碩士 === 國立交通大學 === 管理學院碩士在職專班工業工程與管理組 === 92 === This research investigates the transfer pricing of engineering lots for an IC Foundry company involving several FAB. Each of FAB is reviewed as a profit center by its gross margin rate. The research and development (R&D) department in the company usually requests a FAB to produce engineering lots for developing new process technology. To fairly compare the performance of each FAB, the transfer price of engineering lots has to be appropriately determined. The proposed transfer pricing method involves two components: cost and markup ratio. The cost component features in allocating the fixed overhead based on practical capacity. The markup ratio component is so designed that any two fabs might be fairly benchmarked as possible. The proposed transfer pricing method is benchmarked with three other methods. Two criteria for a fair comparison between FABs are also proposed. Simulation results show that the proposed method outperforms the other three, in providing a fair evaluation for FABs.
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