The Implementation Of SOP16 Product Cost Control In The FC Semiconductor Manufacturing Process

Low cost is the one of key strategy in the competitive market. China has been the global manufacture site with the lower labor cost and potential huge market. How to effective control/reduce the cost is the key topic in all the company in China.We selected FC SUZHOU Company (FC is top 500 company in the world) with decrease the unit cost lower than SUWU FC company as the target. Lean Manufacture, TOC and theory of low cost control was applied to study. Through analysis the product cost composing, we found Labor, Overhead, Material cost high and did not apply advanced cost control system are the key issues of high unit cost. After we optimized technical and Operator headcount, improve labor efficiency to low labor cost; Through control material usage, material localization to achieve lower material cost; Improve machine OEE and optimized plant layout to low overhead cost, apply some advanced real time cost control system like lean production in plant to better control and manage the unit cost.Through the correlation study between input and output (cost), we setup a system called TMCCS (Total Manufacture Cost Control System) which can help the engineering and management team forecast the cost against the input change. So the engineering and management team can make focus and setup per-control actions.