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1、管理會計於高科技產業之運用 Management Accounting in Hi-technology Industry,Presenter: JamesChen Date: May 13, 2005,Contents,KSF for High Tech Company Macro View on Financial Model Vision/Strategy for Management Accounting ABC/ABM ABC/ABM an Example Benefits on ABC/ABM,KSF for High Tech Company,Business value: IC
2、IC - Integrity - Customer Orientation - Innovation - Commitment Best in QCTDSS - Quality - Cost - Technology - Delivery (Cycle time) - Service - Safety Collaboration & Partnership,Financial Model,What do we have to do particularly well financially in order to be successful on a continuous basis. - B
3、usiness model in financial term,Financial Model an Example,Vision/Strategy on Management Accounting,Vision Make recommendation to maximize shareholders value through high quality financial reporting, good collaboration & to be business partners with customers. Strategy Be a business partner to provi
4、de relevant, in-time, accuracy information to support operational and strategic business decisions. We need to transform role from reactive to be pro-active, from bean counter to be analyst and business consultant. Overall, we are facilitating all functions to enhance Business Control run business f
5、inancially & profitably.,ABC & ABM,ABC ABC is recognized as a fundamental business methodology for enabling business improvement, not just cost improvement. ABM ABM will be incorporated into a range of systems from budget & planning, to sales and profitability analysis and optimization. We look not
6、just final number but also those behind assumptions.,How to Drive & control cost ?,Cost Control,Clarify the Target,Gap Analysis,Remedy,Capex Tool AVL%/Eff. Mtrl price index Mtrl usage Yield Cycle time Inventory control Head Count .etc.,Methodology of Standard Cost ( ABC Approach),Margin Review - Mar
7、gin Components,Margin,Clarify the Target for Cost Control,Gap Analysis: Benchmarking Study,Previous Months,Std. Cost (Annual plan),Benchmarking,Other Fabs,Margin Review - Production Analysis,Higher Yield Ratio,Higher WPH,More Advanced Product Mix,Lower Actual Spending (Cost control),Major Cost Reduc
8、tion Activities - Example,Indirect Materials Cost Reduction Search for alternative sources of fab materials at competitive rates. Usage rate improvement Spare Parts Search for alternative source (OEM instead of vendor, local supply of non-critical parts). Prolong parts life time. Tool Productivity I
9、mprove WPH Simplify monitor procedures (reduce frequency, shorten monitor time etc.) Improve tool available time R&D Cost Reduction Combine several experiments together at same time. Promote the recycling terminated wafers for engineering improvement.,Benefits on ABC/ABM,To achieve cost leader Clarity & Transparent on key issues Drive desired targets Support Management Decisions - Capacity planning - Product mix selecting - Customer profitability,
