晶圓代工廠工程批移轉計價之研究

Abstract

本論文主要研究半導體晶圓代工廠工程批移轉計價，每座晶圓廠採利潤中心且以毛利率衡量各廠的績效，研發部門在FAB廠下工程批, 主要為了公司新產品及新製程研發。所以訂定適合研發工程批的移轉計價以公平衡量各廠的績效是很重要，本研究所提出的移轉計價方法主要結合成本及加成率因素。成本因素主要為採實質產能(practical capacity)為基準分攤固定成本，而加成率(markup rate)的定訂採用機會成本係指轉出部門因接受企業內部移轉放棄對外銷受的損失之邊際貢獻的觀念。和另外其他三種移轉計價方法，在市場淡、旺季兩種情境，透過模擬比較四種移轉計價方法，本論文所提出的實質產能完全成本加成法所產生的結果比其他的三種方法更能公平衡量廠的績效。

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.