生产过程成本控制在半导体封装企业的实施

上海交通大学硕士学位论文生产过程成本控制在半导体封装企业的实施姓名：吉宇航申请学位级别：硕士专业：工业工程指导教师：蔡建国;徐永斌20031001I,IIABSTRACTEffectivecostcontrolisthekeyfactorforaSemiconductormanufacturingenterprisetosurviveanddevelopinthecompetitivemarketenvironment.Theneweconomicenvironmentshowsfastchangingandhighuncertainty,whichresultinsemiconductormanufacturertoinitiatedrivestoimprovethemethodologyformoreeffectivecostcontrolintheareaoflabor,material,capitalandoverheadexpenses.TakethesampleofSOT23backendmanufacturing,thepapergivesadetailedanalysisoncoststructure,characteristicandtherelationshipofeachcostelement,describestheoptimizedcostcontrolsystemonabasisofaleanmanufacturinginIFWuxisemiconductorplant.Basedonaanalysisonsupplychainofsemiconductormanufacturing,thepaperraisedthecostcontrolstrategiesforlongtermcostadvantagethroughcustomerorientedvaluechainoptimizationandsupplychainrestructuring.Alsogivestheinternalcontrolstrategiesformaximizecostefficiencybymeansofvaluestreamsoptimizationinthewholeoperationchain.ThepaperalsointroducestheimplementofproductioncostcontrolinIFWuxiplanttoimprovecostefficiency.KEYWORDS:semiconductorbackend,costcontrol,supplychain,operationchain,valuestream12005413220054132005413120011.1.1.1.1..,2WSTS1020002040199937%200020011390200032%1-1[22]1-11993-2005Fig.1-11993-2005worldsemiconductormarketandforecast.20042005ICInsights+27.1%-5.7%Dataquest+20.1%+17.7%SIA+19.4%+5.8%WSTS+19.4%+12.6%In-Stat+25.9%+13.5%20042005ICInsights+27.1%-5.7%Dataquest+20.1%+17.7%SIA+19.4%+5.8%WSTS+19.4%+12.6%In-Stat+25.9%+13.5%1999199819971996199519941993200020012002200314919%126-8%1374%132-9%42%14431%10224%7720437%139-32%14116620042111%237200518%():WSTS3,,1.1.2.[22][23],IDMFoundry+Fab-less901-21-2Fig.1-2Semi-conductorindustrysingledirectionsupplychain41-3-[24][25]1-3Fig.1-3Semi-conductorindustrysupplynetworkmode1.1.3.51.1.5.2050[1]6,,[1]1.1.5.12“”3701-455%30%71-4Fig.1-4Standardtransistorunitcostreductiontrend4520011.2.IF,0,00E+005,00E+001,00E+011,50E+012,00E+012,50E+013,00E+013,50E+01195519601965197019751980198519901995200020051960197019801990200010181016101410121010108106:VLSIResearch,TheChipInsider05/09/0310-110-310-510-710-910-1155%30%8IFIF92.1.2.1.1.[1]:12342.1.2.[9]Exp=f(Dri,Eff,Str,U)(2.1)ExpDriEffStrU102-12-1-2-12-1Fig.2-1CostcontrolsysteminSemiconductorBackendenterprise///(P)(C)(M)(O)(P)(C)(M)(O)/112.1.3.[1]12345123452.2.12,,,[6]2.3.2.4.,13,,/143.1.[1]Personnel(Capital)MaterialOverhead123IFSOT233.2.3.2.1.///15PCMOQQ=fPCMO[1]CPQ=f(P,C).TCpE=MNOUPHOEET(3.1)CpEMNO--UPH--/OEE--%T3-13-1SOT23,UT=TT-DTDT=SD+UDSBTPTPT=UT-SBTAVAV=UT/TT%UUUU=PT/UT16PPPP=/%OEE=AVUUPPYLP(3.2)YLP3-1SOT234CP=min(CpE1,CpE2,CpEn)(3.3)CpE1,CpE2,CpEn3-1Fig.3-1Equipmentcapacitychart.MMOBLM020406080173-2OEE3-2MMOOEE/MMO123555%85%68%82%3-2Fig.3-2EquipmentOEEwithdifferentMMO183.2.2TC=FQTC=F[fPCMO](3.4)3-33-3Fig.3-3VariableCostCharacteristicModel3-43-4Fig.3-4FixedCostCharacteristicModel++()19TCFCVC,UTC=FC+VCU(3.5)3-53-5Fig.3-5CostCharacteristicModel13636Fig.3-6Semi-variablecostmodel237203-7Fig.3-7Semi-fixedcostmodelSOT233.2.3SOT23SOT23SOT232003SOT23SOT233-3SOT23()()()()()()()()()()129,558.400.10139,201.650.11187,230.460.07167,926.860.08623,917.370.08614%176,556.200.13171,201.250.13169,175.470.07157,041.590.08673,974.510.09316%472,720.600.35412,810.610.32767,195.030.31593,129.320.292,245,855.560.31152%178,252.600.13173,942.130.13192,766.750.08219,332.820.11764,294.300.10618%957,087.800.70897,155.640.691,316,367.710.521,137,430.590.554,308,041.740.597100%()72220031361302512053-8SOT2321SOT2352%16%14%18%3-8SOT23Fig.3-8SOT23CostStructure(Piechart)PCMSOT231[2]2123422225%35%SOT233-9Fig.3-9RelationshipofTechniciansratioandOEE5-6BLMBLM=QF1+OT/TF1/Volyr3.6QF1--OT--.TF1--.Vol--SOT232003VOL1BLM1800100012001400160015%25%35%45%(RMB)60%70%80%90%100%232004VOL2BLM2=BLM1*1-1/3(LN(VOL2/VOL1)/LN(2))(3.7)0.000.200.400.600.801.001.201.401.60050010001500200025003000()BLMBLM(/)3-10-Fig.3-10ProductivitycurvebaseonvolumeCper=BLMWAG(3.8)WAGWAG=*+*/200420051/43-420012002200320042005()134.5584105518752500162%()7142871753%73%68%8015619431236061%()148015501630171017965%245264729013%()3687405644614907539810%19892176233223102516-1%BLM(/)1.460.490.360.200.18-43%()0.290.110.080.0470.045-44%()20688845269660174188685360174147%BLM2003162%2004SOT2344%Cper2=BLM2WAG2(3.9)=BLM10.67(LN(VOL2/VOL1)/LN(2))WAG1(1+WAG)=Cper1(1+WAG)0.67(LN(VOL2/VOL1)/LN(2))2420042005SOT230.0470.045SOT23CbldCbld=/3-11IF322512005250.01283-11Fig.3-11PlantbuildingdepreciationcostIFSOT233-12SOT23100%0%20%40%60%80%100%120%10020030040050060070080090010001100120013001400150016001700180019002000210022002300240025000.000.050.100.150.200.250.300.35/253-12Fig.3-12Equipmentdepreciationcostcurve3-133-13Fig.3-3Unitcapitalcostcurve123OEECcap=C+C/3.10=C+C/1BillOfMaterial.23050000010000001500000200000025000003000000350000040000004500000500000010020030040050060070080090010001100120013001400150016001700180019002000210022002300240025000.0350.0400.0450.0500.0550.060/0.000.050.100.150.200.250.300.350.40100200300400500600700800900100011001200130014001500160017001800190020002100220