ERP MES Goal Business Process Application ERP Infrastructure

公司會計運作之時程與作業 公司運作之時程與作業 ERP MES §資訊發展計畫 Goal Business Process Application ERP + Infrastructure Notes W/F Architecture External Business Process Notes WF 系統制定 ? Internal Business Process Portal ERP (SAP) PDM 制度 SRM CRM SQM 保稅 HRIS Integration O. S. /Platform People MES EIS Project Security Network & Communication

公司會計運作之時程與作業 公司運作之時程與作業 Inventory Flow STD Cost Material Purchased 系統制定 Direct Labor Overhead Balance Sheet Sales Income Statement Raw Material WIP Finished Goods Revenue Cost of Goods Sold - ____ - Actual Margin Operating Expense ( R&D, Marketing & Administrative expenses) ____ Operating Income ____

公司會計運作之時程與作業 Total Cost / Expenditure STD Cost 系統制定 Production Cost Operating Cost Production Administration Production Support Marketing & Sales Non-Operating Cost R&D MFG, ENG, FAC, QA, PE, . . . Sales, Marketing, ACCT, HR, R&D. . . 1. FX Loss 2. Investment Loss 3. Disposal Loss

公司會計運作之時程與作業 公司運作之時程與作業 Sales Forecast STD Cost Capacity Fab Yield 系統制定 Capital Investment Department Expenses Define Cost Allocation Method ( Machine vs. Non-Mach related) Allocation Base Headcount Plan (Staff payroll expense) Cost Pool Cost Driver STD. Cost Per Technology

公司會計運作之時程與作業 公司運作之時程與作業 STD Cost 系統制定 Per　Piece　Cost = Expense Fixed　Expense Variable　　 　or　＝ Total　　 Total Pcs Costing　Ratio Per　Layer　Cost = Fixed　 Expense 　or　 Total　Layers Costing 　 Ratio Expense Variable　　 　　　　＝ Layers Total　　

公司會計運作之時程與作業 公司運作之時程與作業 Cost Pools STD 200 M 500 M Depreciation Other Fixed Expense Housing Identify Key machine Key Machine Cost Drivers Cost Allocated to Key Machine Cost 4, 100 M Key Machine Hours 系統制定 Equals Key Machine Hourly Rate (H/R) Space 1, 000 M 2, 000 M Divided by * Down time, Efficiency * Install Utilization % * Allowance : 15% A Mach. Cost (Photo) 200 K B Mach. Cost (Etching) A Machine Hours 10 K 1, 800 M A H/R 200 K 5 K C Mach. Cost (Metal) B Machine Hours B H/R 300 K 6 K C Machine Hours C H/R Multiply the Product Standard Process Time & Yield Product 1 Product 2. Product 3. Product 1. Product 2. Product 3. Equals Product Std. Cost

公司會計運作之時程與作業 STD Cost 不利差異 Unfavorable variance 有利差異 系統制定 Favorable variance Actual cost (1) Actual cost (2) Std. cost Benchmarking & Continuous Improvement

公司會計運作之時程與作業 Target for Cost Control STD Cost Uncontrollable Cost Controllable Cost 系統制定 l Fixed Cost (partial): § § Depreciation expense (consumed capital investment) Supporting function cost (PS 2/PS 3) l Variable Cost (evaluated by unit cost) l Fixed Cost (partial): § Fab RD expense (Research & Development Expense) § Housing (utilities) § Labor cost (HC control)

公司會計運作之時程與作業 STD Cost Benchmarking 系統制定 Std. Cost (Annual plan) Other Fabs Previous Months