The application differences of stanadrd cost and activity-based costing in a semiconductor company- case study
Date Issued
2006
Date
2006
Author(s)
CHEN, YI-MING
DOI
zh-TW
Abstract
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.
Subjects
作業基礎成本制
Activity-based costing
Type
other
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ntu-95-P92744005-1.pdf
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