The Implementation and Benefit of Production Control Using Activities-Based Costing System：An Application to Manufacturing Department in Semiconductor Industry

• Main Authors: He-Chun Cheng, 鄭合鈞
• Other Authors: Keh-Luh Wang
• Format: Others
• Language: zh-TW
• Published: 2003
• Online Access: http://ndltd.ncl.edu.tw/handle/22121287505865690584

碩士 === 國立交通大學 === 管理科學學程碩士班 === 92 === Foundry is a new business model first invented in Taiwan for the semiconductor industry. Lured by its high profit margins, some companies are keen to jump into the business and invest aggressively to build new Fabs and expand capacity. The competition is becoming so intense that the new comers cannot help but stage an aggressive pricing strategy to attract customers and businesses. “Cost Control”, amid the fierce competition environment, becomes one of the primitive drivers for maintaining competitive advantages and sustainable long term profits that are essential not only to the survival of a company but to future expansion and technology advancement. Activities-Based Costing System is used to evaluate the cost of the product , the performance of the activities and the usage of resource for cost objects. Based on the activities in processing products or services, the resources are allocated to corresponding activities. Then, the costs are assigned to cost objects according to cost driver. This study focuses on the control of manufacturing expenses in the semiconductor industry using activities-based costing system . Using case sturdy method, this paper analyzed the procedures step-by-step in executing the ABC system, and discussed some application in process re-engineering. We find that：1.ABC System can be used to improve the performance in the manufacturing process. 2.To implement the ABC System, there are initial set up cost to be considered.3. The support from Information Technology Department is critical for the implementation of ABC System.4. Case firm is lacking the feedback for learning and improvement in ABC. 5.Users are confused when Standard cost and ABC system are adopted simultaneously.