Hewlett Packard’s semiconductor division, USA, has over 120 products with complex manufacturing and testing processes including water fabrication, wafer testing, assembling, and final testing. To simplify costing and to identify work procedures common to all the types of wafers produced, the water fabrication process was broken down into less than 12 sub-processes. ABC was used to derive the overhead component for each fabrication node and this was divided by the practical capacity of moves to...

BPIR Categories

14.3.2 Implement an improvement approach/method/technique
5.5.2 Manage inventories
5.5.3 Improve process/product performance
11.1.2 Manage resource allocation

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