Title: 半導體後段廠協同生產規劃之研究
Collaborative Production Planning for Semiconductor Backend Turnkey Service::An Activity-Based Costing Approach
Authors: 徐賢斌
Hsien-Pin Hsu
蘇朝墩
洪瑞雲
Chao-Ton Su
Ruey-Yun Horng
工業工程與管理學系
Keywords: 作業基礎成本;協同生產規劃系統;半導體後段廠;一元化服務;述辭/擬轉網路;Activity-Based Costing;Collaborative Production Planning System;Semiconductor backend;Operational turnkey service;Predicate/Transition Net
Issue Date: 2004
Abstract: 目前半導體產業已步入微利時代,後段產業環境更形嚴峻,個廠的單打獨鬥已難以生存。因此,半導體後段產業思考與他廠策略性聯盟,或經由整合內部各廠,以協同規劃 (Collaborative Planning)、協同運作 (Collaborative Opeation)的手段,來提供一元化服務 (Turnkey Service),並提升競爭力的作法,偃然蔚為風尚,成為永存續經營之思考方向。不過,有關協同規劃之研究文獻付之闕如,因此本研究致力於此項議題,提出一個融合作業基礎成本(Activity-Based Costing, ABC) 模式觀念的協同生產規劃系統 (Collaborative Production Planning System, CPPS),本文中簡稱ABC/CPPS,該系統在半導體後段廠協同生產環境下,可輔助生產規劃人員進行協同生產安排。 本論文首先進行協同規劃的整合性觀點以及ABC的理論探討,然後進行半導體後段廠(包含封裝及測試)的作業分析 (Activity Analysis),經過作業的程序及轉變情形的進一步分析後,可獲得作業移轉圖 (Activity Transition Diagram),接著將模式核心與作業移轉圖以述詞/擬轉網路 (Predicate/Transit Net, Pr/Tr Net) 來構建模擬模式,最後再將述詞/擬轉網路轉為邏輯程式語言並以Visual Prolog實作,則可完成ABC/CPPS構建。ABC/CPPS主要由使用者介面 (User Interface, UI)、知識庫 (Knowledge Base, KB) 及模擬模式 (Simulation Model) 三個模組所構成,經由模擬後,協同生產排程計劃可規劃出來,以作為合作伙伴們共同協同執行之依據。簡言之,該模擬模式是整合了作業基礎成本 (ABC),以及考慮了現場的資源動態限制而完成。本系統經由作業成本的導入模擬估算後,一個相對的利潤指標及協同生產排程可以提示出來,有了這個財務性指標,在進行生產規劃時,虛擬企業得以評估預期獲利情形。經由利潤的表示,企業上下階層方有共同一致的語言,因而更能預視 (透視) 永續經營的契機。
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 study 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 service at the early stage of order release to production line in a collaborative context. The profit estimation is under the real constraints of production resources. First, the activities and their resources usage in semiconductor backend manufacturing were analyzed. Then, the flow of Manufacturing Orders (MOs) among activities was traced to obtain the “Activity Transition Diagram”. Finally, a comprehensive 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. By implementing the ABC/CPPS, with Visual Prolog, into a rule-based simulation model, an expert planning system is built which composed of User Interface (UI), Knowledge Base (KB) and the simulation model (Model) core components, it seems well suited for collaborative production planning for semiconductor backend turnkey service. A numerical example is provides for detailed illustration.
URI: http://140.113.39.130/cdrfb3/record/nctu/#GT009033803
http://hdl.handle.net/11536/38746
Appears in Collections:Thesis


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