作業基礎成本制度在積體電路製造業應用研究--以積體電路光罩廠為例

Abstract

積體電路製造業高利潤的吸引下，各公司爭相建廠造成競爭激烈的局 勢，價格成為吸引客戶的主因，為維持一定的利潤對於成本的控制具有強 烈的企圖。本研究以積體電路製造業為對象，探討作業基礎成本制度之應 用研究，以期達到以下目標：1.積體電路製造業實施作業基礎成本與管理 制度的必要性。2.以積體電路光罩廠為例，說明作業基礎成本制度模式架 構的建立、資料的蒐集分析及 模式執行，並建立整合性的作業成本資訊 系統以求正確的歸屬作業成本。3.規劃適用於積體電路光罩廠作業基礎管 理模式。首先進行作業分析、建立適合之績效 衡量指標，並利用作業成 本資訊系統，建立作業基礎預算編製系統，進而實施作業基 礎管理制度 。 The high margin in the IC manufacturing industry attracts many companies to build FAB rushlly and cause the sharp competitive situation. So the major reason to keep customers is the price. In order to maintain the same gross margin，we seek to control the cost. This research is a feasibility study on the implementation of Activity Based Costing and Management (ABC&M) in ICmanufacturing industry. There are several objectives in the research.1.Inditify the necessity to adopt ABC&M in IC manufacturing industry.2.Illustrate the IC mask factory to build up the ABC structure, collect and analyze data, implement the modle and integrate the activity costing information system to gain corrective activity cost allocation.3.To plan a suitable ABM structure in mask factory. The steps are analyzing every activities ,building up performance index, then using activity costing information system to establish based budgeting system and final placing the ABM system into mask factory.