標準成本與作業基礎成本制在半導體公司運用的差異-以個案公司為例

Abstract

半導體業在過去這幾年,雖然仍保持8%成長左右的成長,但高利潤卻是不復存在,歸咎其因實由於價格下降速度大於成本下降速度,其中晶圓代工業亦不能倖免。 晶圓代工管理階層無不絞盡腦汁善加運用成本資訊,除了原有標準成本,個案公司亦引進作業基礎成本制(ABC)來,惟兩種管理成本的制度各有擅長,本研究指出,ABC在客戶獲利分析專案(Customer Profitability Project) 績效評估(review actual performance)及作業基礎預算制”(Activity Based Budgeting)有其優勢,但標準成本在主要在定價策略上有其彈性。

Semiconductor enjoyed a 8% combined growth rate in the past years. However the Profit is getting worse as the cost improvement is less than price erosion. The pure foundry is one of the aforesaid profit trends. The management team of pure foundries dedicated to utilizing cost information. In addition to standard cost, activity based cost was introduced in semiconductor industry. Each of cost information had their roles. The research pointed out activity based cost information is useful in Customer Profitability Project, actual performance review and activity based budgeting. Standard cost information is useful mainly in Pricing strategy.