Monitor Cost Reduction Through Application of Activity Based Costing

Wafer fabrication is the most complex process with high cost down pressure industry. Therefore, finding a precise cost model for monitor expense and then setting up a monitor cost reduction mechanism will be very critical for wafer fabrication operation field. This article will introduce a monitor cost model using activity based costing, which has became the manufacturing strategy for monitor reduction. Meanwhile, couples of applications will base on this article monitor reduction mechanism to reduce monitor expense.