IC製造業應用學習曲線於成本模式之研究

Abstract

基於IC製造的特性，廠商以作業成本制的觀念發展一種兩階段分攤且考慮眾多成本動因的成本制度。在該制度中，使用了許多製造參數作為成本計算的基礎；而其中良率使用在批量成本轉為有效產品成本上，在成本計算中佔重要的地位。 因為製造的自動化，IC製造廠並不注重學習現象的影響；然而良率的學習現象確實存在，但在產量多時影響不大；廠商多將良率視為一定值，來作成本的計算；然而在產業朝少量生產的方向轉變下，良率學習效用的影響必定加重。 本研究以廠商實際產出資料，來作良率與生產量的關係討探；再以兩者關係之數學模式為基礎，算出在各種學習條件下生產量與成本差異的關係，並作出檢核表；以作為在少量生產下，成本計算上修正的參考。

According to the characteristics of IC manufacturing industry ,manufacturers develop a cost system that counts costs by two steps and considers many cost-drivers based on concepts of activity-based cost. The cost system uses many manufacturing parameters as basis to count costs, and yield is most important of them. IC industry does not make a point of learning effect because of automatic manufacturing. However, the learning effect of yield really exists, but its effect is small in mass production. Manufacturers usually take yield as a constant to count costs. The learning effects of yield must be apparent as IC industry take small production. Here we research the relationship between yield and production with real data gathered from manufacturers. Further, on the basic of mathematical model ,we count the relation between production and cost difference in all kind of learning condition, and finally we make check lists to be a reference to correct cost counting.