A Study of Applying the Second Source Management to Reducing the Indirect Cost – An Example from a Taiwanese DRAM Company

碩士 === 長庚大學 === 管理學院碩士學位學程在職專班經營管理組 === 101 === The semiconductor industry is both capital and technology intensive as well as very volatile. One segment of the Semiconductor industry is the DRAM (Dynamic Random Access Memory)sector, which has very high fixed costs. Company profitability is affecte...

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Bibliographic Details
Main Authors: Yen Chang Chen, 陳彥章
Other Authors: W. Y. Lee
Format: Others
Published: 2013
Online Access:http://ndltd.ncl.edu.tw/handle/35959392436541295098
Description
Summary:碩士 === 長庚大學 === 管理學院碩士學位學程在職專班經營管理組 === 101 === The semiconductor industry is both capital and technology intensive as well as very volatile. One segment of the Semiconductor industry is the DRAM (Dynamic Random Access Memory)sector, which has very high fixed costs. Company profitability is affected not just by a high production/output volume requirement but also by strong competition and ever fluctuating market prices as determined by global economic conditions. Therefore, DRAM manufacturers who generate revenue by mass production always adopt methods for controlling risks and cutting all kinds of variable costs to help reduce the volatility of sales and earnings. This study adopts a qualitative approach, through in-depth interviews, to assess the feasibility of using alternative materials used in test wafers to increase their lifetime. By increasing the lifetime of test wafers, manufacturers can reduce their test wafer expenses to curtail their indirect material costs and therefore enhancing their market competitiveness.