Research On The Cost Control System Optimization Of INT (Dalian)

Integrated circuit is the foundation and source of high speed development of the information technology industry. It has been highly infiltrated and integrated into every field of national economy and social development. Its technical level and scale of development has become one of the important signs to measure a country's industrial competitiveness and comprehensive national strength.As the global leader in the semiconductor industry in the world, there are many semiconductor wafer fabrication factories. Based on the Chinese economy and power in today's world of super power, in 2007 in Dalian, Liaoning INT invested $2.5 billion to build its first semiconductor manufacturing plant in Asia. Factory has experienced 4 years of construction in 2010 officially put into operation. But over time, INT Dalian plant operating efficiency has not achieved the expected progress, after careful analysis, production and operating costs have become the biggest drawbacks of Dalian plant development,In this paper, in combination with modern enterprise cost management control theory, on the basis of the existing cost management in INT Dalian plant of in-depth analysis, and from outside to inside are proposed according to the results of cost management of a complete set of solutions, with total cost management culture as the cornerstone, the standard cost method is adopted and the ABC (Activity-based Cost Method) to the existing cost system upgrading Dalian plant in order to achieve the purpose of cost management to improve.