標題: The implementation of an activity-based costing collaborative planning system for semiconductor backend production
作者: Hsu, HP
Su, CT
工業工程與管理學系
Department of Industrial Engineering and Management
關鍵字: activity-based management (ABM);collaborative production planning system (CPPS);semiconductor backend;operational turnkey service;predicate/transition net
公開日期: 15-Jun-2005
摘要: While the market turns to an environment with low profit margins for semiconductor backend operations, it is hard for an independent. firm to survive today. Forming strategic alliances or integrating an enterprise's internal. firms by means of collaborative planning/operations to gain competitive advantage is inevitable. This paper presents the development of an activity-based costing collaborative production planning system (ABC/CPPS) to help production planners to estimate the manufacturing profit of semiconductor backend turnkey (combined IC assembly and testing) operational services at the early stage of order release to production line in a collaborative context. The estimation is under the real constraints of production resources. A predicate/transition net (Pr/Tr net) is used to simulate and implement the activity-based costing (ABC) model with the dynamic characteristics of a production line incorporated. A financial measure, profit, is used to supplement and indicate the consequence of the planning result and link the view to the enterprise's. financial vision.
URI: http://dx.doi.org/10.1080/00207540500045824
http://hdl.handle.net/11536/13577
ISSN: 0020-7543
DOI: 10.1080/00207540500045824
期刊: INTERNATIONAL JOURNAL OF PRODUCTION RESEARCH
Volume: 43
Issue: 12
起始頁: 2473
結束頁: 2492
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