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Proceedings Paper

Implementation of activity-based costing (ABC) to drive cost reduction efforts in a semiconductor manufacturing operation
Author(s): Hussein Naguib; Igor I. Bol; J. Lora; R. Chowdhry
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Paper Abstract

This paper presents a case study on the implementation of ABC to calculate the cost per wafer and to drive cost reduction efforts for a new IC product line. The cost reduction activities were conducted through the efforts of 11 cross-functional teams which included members of the finance, purchasing, technology development, process engineering, equipment engineering, production control, and facility groups. The activities of these cross functional teams were coordinated by a cost council. It will be shown that these activities have resulted in a 57% reduction in the wafer manufacturing cost of the new product line. Factors contributed to successful implementation of an ABC management system are discussed.

Paper Details

Date Published: 16 September 1994
PDF: 14 pages
Proc. SPIE 2336, Manufacturing Process Control for Microelectronic Devices and Circuits, (16 September 1994); doi: 10.1117/12.186788
Show Author Affiliations
Hussein Naguib, Xerox Microelectronics Ctr. (United States)
Igor I. Bol, Xerox Microelectronics Ctr. (United States)
J. Lora, Xerox Microelectronics Ctr. (United States)
R. Chowdhry, Xerox Microelectronics Ctr. (United States)


Published in SPIE Proceedings Vol. 2336:
Manufacturing Process Control for Microelectronic Devices and Circuits
Anant G. Sabnis, Editor(s)

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