Activity based enterprise analysis through modeling

Abstract

While the applications of various modeling tools, i.e., Arena WFT, AutoSched, and Mansim, have provided an improved method of analyzing the performance of semiconductor-fabrication facilities, there is always more information that can be employed to improve performance. Activity Based Costing (ABC) has received significant attention as a means of identifying cost drivers that impact the facility output. Modeling is forward looking, while ABC has a historical perspective. Combining the modeling tools and the ABC activity provides a method of identifying the areas that will have the largest impact in the future. Once identified, corrective action can be taken.