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1管理會計於高科技產業之運用Management Accounting in Hi-technology IndustryPresenter:JamesChenDate:May 13,20052 Contents u KSF for High Tech Company u Macro View on Financial Modelu Vision/Strategy for Management Accounting u ABC/ABMu ABC/ABM an Exampleu Benefits on ABC/ABM3 KSF for High Tech Company u Business value:ICIC-Integrity-Customer Orientation-Innovation-Commitmentu Best in QCTDSS-Quality-Cost-Technology-Delivery(Cycle time)-Service-Safetyu Collaboration&Partnership 4 Financial Model What do we have to do particularly well financially in order to be successful on a continuous basis.-Business model in financial term 5 Financial Model an Example6 Vision/Strategy on Management Accounting VisionuMake recommendation to maximize shareholders value through high quality financial reporting,good collaboration&to be business partners with customers.Strategyu Be a business partner to provide 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 financially&profitably.7 ABC&ABM ABCuABC is recognized as a fundamental business methodology for enabling business improvement,not just cost improvement.ABMu ABM will be incorporated into a range of systems from budget&planning,to sales and profitability analysis and optimization.We look not just final number but also those behind assumptions.8How to Drive&control cost?Cost Control Clarify the TargetGap AnalysisRemedyCapexTool AVL%/Eff.Mtrl price indexMtrl usageYieldCycle timeInventory controlHead Count.etc.9Methodology of Standard Cost(ABC Approach)A Mach.Cost(Photo)B Mach.Cost(Etching)C Mach.Cost(Metal)Key Machine Cost*Down time,Efficiency*Install Utilization%*Allowance:15%Depre-ciationOther Fixed ExpenseHousingCost PoolsIdentify Key MachineSpaceKey machineCost DriversAllocated toDivided byA MachineHoursB MachineHoursC MachineHoursKey Machine HoursEqualsA H/RB H/RC H/RKey Machine Hourly Rate(H/R)Product 1Product 2.Product 3.Multiply theProduct Standard Process Time&YieldEqualsProduct 1.Product 2.Product 3.Product Std.Cost 10Margin Review-Margin ComponentsMarginASPProduct Mix&QuantityFab PerformanceSalesCost11Clarify the Target for Cost ControllFixed Cost(partial):Depreciation expense(consumed capital investment)Supporting function cost(PS2/PS3)Uncontrollable CostControllable CostlVariable Cost(evaluated by unit cost)lFixed Cost(partial):Fab RD expense(Research&Development Expense)Housing(utilities)Labor cost(HC control)Target for Cost Control 12Gap Analysis:Benchmarking StudyPrevious MonthsStd.Cost(Annual plan)BenchmarkingOther Fabs13Factors Impacting on Manufacturing PerformanceSatisfied Performance Unsatisfied PerformanceFactorsMargin Review-Production AnalysisHigher Yield RatioHigher WPHMore Advanced Product MixLower Actual Spending(Cost control)14Major Cost Reduction Activities-Example uIndirect Materials Cost ReductionSearch for alternative sources of fab materials at competitive rates.Usage rate improvementuSpare PartsSearch for alternative source(OEM instead of vendor,local supply of non-critical parts).Prolong parts life time.uTool ProductivityImprove WPHSimplify monitor procedures(reduce frequency,shorten monitor time etc.)Improve tool available timeuR&D Cost ReductionCombine several experiments together at same time.Promote the recycling terminated wafers for engineering improvement.15 Benefits on ABC/ABM u To achieve cost leaderu Clarity&Transparent on key issuesu Drive desired targetsu Support Management Decisions-Capacity planning-Product mix selecting-Customer profitability
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