Material Flow Cost Accounting: Case Study on a Wafer Fabrication

• Main Authors: LU, JI-WEI, 盧紀瑋
• Other Authors: LEE, YUH-MING
• Format: Others
• Language: zh-TW
• Published: 2014
• Online Access: http://ndltd.ncl.edu.tw/handle/wzk5b9

碩士 === 國立臺北大學 === 自然資源與環境管理研究所 === 102 === In recent years enterprises have pay more attention to the corporate social responsibility and sustainable operation. So how enterprises not only consider the financial and operating status, but also consider the issues of society and environment, has gradually become the point of enterprises concern. This study will focus on the wafer fabrication as the research object which is one of the main industries in Taiwan. This study will use the material flow cost accounting (ISO 14051) and eco-efficiency (ISO 14045) analysis to discuss the scheme of the case study to reduce operating costs, increase the environmental performance and improve the efficiency of the use of resources and energy. According to the standard specification of ISO (International Organization for Standardization), the material flow cost accountingspirit is to reduce operating costs. Material flow cost accounting emphasis through identify the inefficient manufacturing process and improve the efficiency of the use of resources and energy in order to increase profit and environmental performance. The eco-efficiency spirit is to increase the environmental performance. Eco-efficiency emphasis through improve the resource productivity and output value in order to increase environmental performance and economic benefits. Thus, this study will base on the two standards to achieve the purpose of the corporate social responsibility and sustainable operation. According to the material flow cost accounting analysis results, the positive product cost of the research object accounted for only 28.8 percent of the total cost, that means can’t effectively bring profits for the enterprises. Furthermore, the eco-efficiency analysis showed that the research object dosen’t implement water recycling which leads to the manufacturing of each 12-inch wafer needs about 3.68 ton of water, which means the unit of product 12-inch wafer of water consumption of the research object is much than other other manufacturers in domestic. The research object needs to strengthen water recycling and supplemented by other energy-saving programs to reduce operating costs and reduce environmental impact.