PROCESS ACTIVITY MAPPING—ACTIVITY-BASED COSTING FOR SEMICONDUCTOR ENTERPRISES

摘要

This article presents the development of a cost estimating system which combines a lean value stream mapping tool (process activity mapping) with activity-based costing system for reducing the manufacturing cost per unit wafer. Semiconductor manufacturing is one of the most complex types of manufacturing. The semiconductor manufacturing processes can be divided into two main types: front-end (wafer fabrication and probe), and back-end (assembly and test). The number of steps involved in these two processes varies from 100 to 500 or more for each device. The complexity and stochastic nature and the wastes (yield losses) occurring in these processes make the cost analysis of wafer manufacturing process difficult. Use of the lean value stream mapping tool, process activity mapping, along with activity-based costing eliminates these problems.