The implementation of an activity-based costing collaborative planning system for semiconductor backend production
针对半导体后端低利润环境，开发了作业成本协同生产规划系统，帮助规划人员在订单释放早期估算制造利润，并考虑生产资源约束。
Abstract While the market turns to an environment with low profit margins for semiconductor backend operations, it is hard for an independent firm to survive today. Forming strategic alliances or integrating an enterprise's internal firms by means of collaborative planning/operations to gain competitive advantage is inevitable. This paper presents the development of an activity-based costing collaborative production planning system (ABC/CPPS) to help production planners to estimate the manufacturing profit of semiconductor backend turnkey (combined IC assembly and testing) operational services at the early stage of order release to production line in a collaborative context. The estimation is under the real constraints of production resources. A predicate/transition net (Pr/Tr net) is used to simulate and implement the activity-based costing (ABC) model with the dynamic characteristics of a production line incorporated. A financial measure, profit, is used to supplement and indicate the consequence of the planning result and link the view to the enterprise's financial vision. Keywords: Activity-based management (ABM)Collaborative production planning system (CPPS)Semiconductor backendOperational turnkey servicePredicate/transition net Acknowledgments The authors want to express their gratitude to anonymous reviewers for their insightful comments and many significant improvements to this text.