Research On The Cost Management Of Small And Medium Semiconductor Device Enterprises

With the development and maturityof the semi-conductor device enterprises in the market economy system, as well as the improvement of the market system, one enterprise, if it wants to win a place under the market-economy environment and achieve a long-term development, must attach importance to the internal cost management. As a result, how to reduce enterprise cost and develop new special technologies has become an urgent research topic in the field of the semi-conductor devices. The thesis, from the perspective of the domestic SMEs of the semi-conductor devices, focuses on the cost management, and choses the DX Electronics Co., Ltd. as the typical representative for relevant study. In recent years, the industry of semi-conductor devices has been growing rapidly; however, the corresponding enterprise cost management needs to be improved. Therefore, the advancement of the enterprise cost management has become one of the influential factors that will promote the progress of semi-conductor industry, and it is what the thesis discusses as well.The production costs of the semi-conductor devices SMEs occupy an extremely high proportion in their total incomes. According to this characteristic, this thesis conducts a case analysis on the DX Electronics Co., Ltd., and focuses on the enterprise production cost, which is the originality of this thesis. Through the present situation analysis of the DX Electronics Co., Ltd. (including enterprise overview, operating conditions and product cost status), the problems existing the cost management are analyzed and studied from four aspects of R.&D, materials, labor cost and equipment utilization. Then, according to the problems, the corresponding solutions, including R&D processes reform, analysis and control of chips and other raw materials, employees reward and punishment mechanism reform as well as the optimization of the equipment and production lines, are presented, and the effectiveness assessment are given in the end. Through the cost management standardization and improvement of the DX Electronics Co., Ltd., the enterprise production cost has been reduced, and the enterprise has made certain progress as well.The cost management analysis of the DX Electronics Co., Ltd. achieves the combination of the theories and practices. It successfully combines large amounts of data with actual status of the production process, which exposes the problems that appear in the cost management of the DX Electronics Co., Ltd. And these problems could be extend to the research on the cost management of similar semi-conductor devices SMEs, and play a reference role.