晶圓代工廠產品成本之研究─作業基礎成本制之應用

Abstract

晶圓代工產業係因應市場而獨創之企業經營模式，然其高利潤之誘因，使而競相投資跨入此產業者日益增加，因而造成激烈的競爭，後進者為強攻市場便以價格吸引客戶，不惜殺價競爭，但企業為維持後續建廠之充裕資金，需於產品銷售上維持一定之利潤，因此成本規劃與控制便成了產業間競爭的最佳利器。 作業基礎成本制已是廣為學術界所研究、討論，並認定為是優良成本制度建立的有效工具。但對晶圓代工產業施行作業基礎成本制的研究則是尚無；因此，本研究係以晶圓代工業為個案對象，透過作業基礎成本制度之應用，探討其產品成本，期望達到下列之目標： 1. 在作業基礎成本制觀念之架構下，所建立之實際產品成本模式能與標準成本制相輔相承，以達成 甲. 即時與適時之提供完整的產品銷貨毛利，幫助追求最大利潤。 乙. 可以更明確的提供製造成本的差異分析，更有效地幫助製造成本的規劃與控制。 丙. 更了解產品成本習性，使爾後標準成本的編製更精確與合理。 2. 祈能透過此個案的探討，吸取若干經驗，可作為往後晶圓代工廠進行成本制度規劃之參考。

The Foundry business is a new business model in the semiconductor industry, which is invented by the special semiconductor market requirement. With the incentive of high profit margins, the new companies jumped into the business very aggressively. The competition is becoming so intense that the new comers cannot but apply a provocative pricing strategy to attract customers. Among the fierce competition environment, well cost plan and control becomes one of the vehicles for maintaining competitive advantages and sustainable long term profits that are essential to the survival of a company and to future expansion as well. Up to this moment, there are many papers get involved the study of activity-based costing (ABC). Obviously, it is recognized as a well-known effective tool for the Cost Accounting system build-up. Non-the-less, in Taiwan, there are quite a few papers in the scope of the application of ABC in Foundry industry. This paper study how a foundry company by adopting the activity-based costing (ABC) trace and manage its product costs. By doing it, the following purposes may be achieved to enhance the competitiveness and profitability of a company. 1. Through the deployment of ABC system, a company may build up a integrated Cost Accounting system with Standard Product Costing and Actual Product costing mechanism both, that can help a. To make company’s maximum profit through providing timely actual product gross margin information in product mix decision. b. To enhance the mechanism of Cost plan and control more effectively through providing enhanced manufacturing cost variance analysis. c. To pursue the Standard costing more precise through adopting the ABC and understand cost nature more. 2. To accumulate experience for the effective Cost Accounting system build-up in the future.