Methodology for distinguishing the cost of products in a multiple part number, multiple technology, fully or partially loaded semiconductor fabricator

• US 6,324,527 B1
• Filed: 09/22/1998
• Issued: 11/27/2001
• Est. Priority Date: 09/22/1998
• Status: Expired due to Fees

• Current Assignee: International Business Machines Corporation
• Original Assignee: International Business Machines Corporation
• Inventors: Juba, Robert C., Miller, Peter J., Miraglia, Stephanie A., Blouin, Cathy L., McAuliffe, Daniel A., Bajuk, Stanislav P., Blunt, Gregory A., Boldman, Gary D., Richardson, Thomas C.
• Primary Examiner(s): Cosimano, Edward R.
• Application Number:
  US09/158,478
• Time in Patent Office: 1,162 Days
• Field of Search: 705/1, 705/7, 705/29, 705/30, 705/400, 707/104
• US Class Current: 705/400
• CPC Class Codes: G06Q 10/06 Resources, workflows, human or project management; Enterprise or organisation planning; Enterprise or organisation modelling
• CPC Class Codes: G06Q 30/0201 Market modelling; Market analysis; Collecting market data
• CPC Class Codes: G06Q 30/0283 Price estimation or determination

Abstract

A method of, computer system for, and computer program product for causally relating costs to products comprises, identifying resource costs for manufacturing the product, computing load factors for each of the resource costs, producing weighted resource costs based on the resource costs and the load factors, summing the weighted resource costs for the product, determining a volume of the product manufactured, and dividing the weighted resource costs by the volume to produce a weighted cost per product.

Claims

1. A method of causally relating costs to a product comprising:

identifying historical resource costs for manufacturing said product based, in part on partnumber costs;

computing load factors for each of said resource costs;

producing weighted resource costs based on said resource costs and said load factors;

summing said weighted resource costs for said product;

determining a volume of said product manufactured; and

dividing said weighted resource costs by said volume to produce a weighted cost per product.

2. The method in claim 1, wherein:

said identifying resource costs includes determining optional process costs; and

said computing load factors includes computing load factors for at least one optional process based on a volume of said products subjected to said optional process.

3. The method in claim 1, wherein said determining a volume of said product manufactured comprises substituting a predetermined full capacity volume for said volume of said product manufactured.

4. The method in claim 1, wherein said determining a volume of said product manufactured comprises subtracting an amount of rework and scrap from said volume of said product manufactured.

5. The method as an claim 1, further comprising verifying said weighted cost per product.

6. The method in claim 1, wherein said identifying resource costs comprises:

identifying equipment costs;

identifying said partnumber costs;

identifying technology costs; and

identifying factory costs.

7. The method in claim 6, wherein said computing load factors for said equipment costs comprises allocating indirect equipment costs, including at least one of power, deionized water, bulk chemical usage, air filtration, air purification, hoods, transfer equipment, air showers, mini environments, gas-isolation boxes and other peripheral equipment to said equipment element.

8. The method in claim 6, wherein said computing load factors for said partnumber costs comprises allocating a portion of costs of one or more of yield analysis, systems setup, mask-set qualification, process tailoring, raw materials and engineering activities to said product based on an age of said product.

9. The method in claim 6, wherein said computing load factors for said technology costs comprises allocating a portion of costs of one or more of process qualification, routing creation, recipe creation, process window definition, design of process controls and yield planning to said product based on an age of said product.

10. The method in claim 6, wherein said computing load factors for said factory costs comprises allocating a portion of costs of one or more of administrative services, data processing, garment rooms, break areas and systems support to said product.

11. The method in claim 6, wherein:

said computing load factors comprises determining a percentage of a time period said product is processed on an equipment element, said equipment element having said equipment costs; and

said producing weighted resource costs comprises multiplying said equipment costs by said percentage.

12. The method in claim 11, wherein said identifying equipment costs comprises:

assigning costs of one or more of depreciation, spare parts, operator staffing, maintenance support, and vendor service contracts to said equipment element; and

rolling up costs of related peripheral equipment to said equipment element.

13. A computer system for causally relating costs to a product comprising:

a unit for identifying historical resource costs for manufacturing said product based, in part, on partnumber costs;

a unit for computing load factors for each of said resource costs;

a unit for producing weighted resource costs based on said resource costs and said load factors;

a unit for summing said weighted resource costs for said product;

a unit for determining a volume of said product manufactured; and

a unit for dividing said weighted resource costs by said volume to produce a weighted cost per product.

14. The computer system in claim 13, wherein:

said unit for identifying resource costs includes a unit for determining optional process costs; and

said unit for computing load factors includes a unit for computing load factors for at least one optional process based on a volume of said products subjected to said optional process.

15. The computer system in claim 13, wherein said unit for determining a volume of said product manufactured comprises a unit for substituting a predetermined full capacity volume for said volume of said product manufactured.

16. The computer system in claim 13, wherein said unit for determining a volume of said product manufactured comprises a unit for subtracting an amount of rework and scrap from said volume of said product manufactured.

17. The computer system as an claim 13, further comprising a unit for verifying said weighted cost per product.

18. The computer system in claim 13, wherein said unit for identifying resource costs comprises:

a unit for identifying equipment costs;

a unit for identifying said partnumber costs;

a unit for identifying technology costs; and

a unit for identifying factory costs.

19. The computer system in claim 18, wherein said unit for computing load factors for said equipment costs comprises a unit for allocating indirect equipment costs, including at least one of power, deionized water, bulk chemical usage, air filtration, air purification, hoods, transfer equipment, air showers, mini environments, gas-isolation boxes and other peripheral equipment to said equipment element.

20. The computer system in claim 18, wherein said unit for computing load factors for said partnumber costs comprises a unit for allocating a portion of costs of one or more of yield analysis, systems setup, mask-set qualification, process tailoring, raw materials and engineering activities to said product based on an age of said product.

21. The computer system in claim 18, wherein said unit for computing load factors for said technology costs comprises a unit for allocating a portion of costs of one or more of process qualification, routing creation, recipe creation, process window definition, design of process controls and yield planning to said product based on an age of said product.

22. The computer system in claim 18, wherein said unit for computing load factors for said factory costs comprises a unit for allocating a portion of costs of one or more of administrative services, data processing, garment rooms, break areas and systems support to said product.

23. The computer system in claim 18, wherein:

said unit for computing load factors comprises a unit for determining a percentage of a time period said product is processed on an equipment element, said equipment element having said equipment costs; and

said unit for producing weighted resource costs comprises a unit for multiplying said equipment costs by said percentage.

24. The computer system in claim 23, wherein said unit for identifying equipment costs comprises:

a unit for assigning costs of one or more of depreciation, spare parts, operator staffing, maintenance support, and vendor service contracts to said equipment element; and

a unit for rolling up costs of related peripheral equipment to said equipment element.

25. A computer program product comprising a program storage device readable by a computer system tangibly embodying a program of instructions executed by said computer system to perform in a process for causally relating costs to a product, said process comprising:

identifying resource costs for manufacturing said product based, in part, on partnumber costs;

computing load factors for each of said resource costs;

producing weighted resource costs based on said resource costs and said load factors;

summing said weighted resource costs for said product;

determining a volume of said product manufactured; and

dividing said weighted resource costs by said volume to produce a weighted cost per product.

26. The computer program product in claim 25, wherein:

said identifying resource costs includes determining optional process costs; and

said computing load factors includes computing load factors for at least one optional process based on a volume of said products subjected to said optional process.

27. The computer program product in claim 25, wherein said determining a volume of said product manufactured comprises substituting a predetermined full capacity volume for said volume of said product manufactured.

28. The computer program product in claim 25, wherein said determining a volume of said product manufactured comprises subtracting an amount of rework and scrap from said volume of said product manufactured.

29. The computer program product as an claim 25, further comprising verifying said weighted cost per product.

30. The computer program product in claim 25, wherein said identifying resource costs comprises:

identifying equipment costs;

identifying said partnumber costs;

identifying technology costs; and

identifying factory costs.

31. The computer program product in claim 30, wherein said computing load factors for said equipment costs comprises allocating indirect equipment costs, including at least one of power, deionized water, bulk chemical usage, air filtration, air purification, hoods, transfer equipment, air showers, mini environments, gas-isolation boxes and other peripheral equipment to said equipment element.

32. The computer program product in claim 30, wherein said computing load factors for said partnumber costs comprises allocating a portion of costs of one or more of yield analysis, systems setup, mask-set qualification, process tailoring, raw materials and engineering activities to said product based on an age of said product.

33. The computer program product in claim 30, wherein said computing load factors for said technology costs comprises allocating a portion of costs of one or more of process qualification, routing creation, recipe creation, process window definition, design of process controls and yield planning to said product based on an age of said product.

34. The computer program product in claim 30, wherein said computing load factors for said factory costs comprises allocating a portion of costs of one or more of administrative services, data processing, garment rooms, break areas and systems support to said product.

35. The computer program product in claim 30, wherein:

said computing load factors comprises determining a percentage of a time period said product is processed on an equipment element, said equipment element having said equipment costs; and

said producing weighted resource costs comprises multiplying said equipment costs by said percentage.

36. The computer program product in claim 35, wherein said identifying equipment costs comprises:

assigning costs of one or more of depreciation, spare parts, operator staffing, maintenance support, and vendor service contracts to said equipment element; and

rolling up costs of related peripheral equipment to said equipment element.