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Title: | 半導體業生產績效作業層面影響因素之實地實證研究 |
Authors: | 龔志忠 Kung, Chih-Chung |
Contributors: | 吳安妮 Ann Wu 龔志忠 Kung, Chih-Chung |
Keywords: | 生產績效 晶圓製造 作業制成本制 半導體產業 manufacturing performance wafer production activity based costing semiconductor |
Date: | 2001 |
Issue Date: | 2016-04-15 16:11:05 (UTC+8) |
Abstract: | 對晶圓代工產業而言:生產的彈性及穩定的高良率是競爭優勢之所在,為維持這兩項核心能力,企業必須持續改進製程以提高生產績效。Vadgama, Trybula (1996)曾對晶圓廠生產績效之改善提出建議方案:作者認為將模型工具與作業制成本制整合的管理方式,可辨認出對生產績效具有重大影響的生產區域,再以作業分析找出影響因素並提出相對應的解決方案,進而達到持續改善的目標。 |
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Description: | 碩士 國立政治大學 會計學系 |
Source URI: | http://thesis.lib.nccu.edu.tw/record/#A2002001376 |
Data Type: | thesis |
Appears in Collections: | [會計學系] 學位論文
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