拥有成本在环境、安全和健康方面的应用

D. Dance, A. Veltri, W. Lashbrook
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引用次数: 11

摘要

由ESH关注驱动的活动可以显著影响电子产品的制造成本。由于无法考虑ESH成本并将其与设计和流程联系起来,许多业内人士在做出关键业务和运营决策时,对其ESH经济影响的理解并不完整。ESH成本建模是ESH和工程在并行设计活动中使用的工具,用于评估产品或工艺设计选项对ESH的影响。俄勒冈州立大学(Oregon State University)、Wright Williams和Kelly以及SEMATECH正在开展一项联合研发项目,旨在扩展拥有成本(COO),以分析ESH成本驱动因素。COO是评价工艺设备的ESH影响的工具。ESH COO模型为在制造过程级别驱动ESH成本的会计活动提供了一个框架。基于作业的成本分析和生命周期分析是ESH成本建模框架的重要组成部分。决策分析,基于使用标准软件算法和方程分析ESH数据和成本,使电子行业保持竞争力,同时经济有效地满足ESH要求。改进的ESH会计和决策支持工具(如COO)使ESH运营人员和管理层能够更好地管理ESH、成本和影响。这些工具提供了改善的长期财务和ESH绩效。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Applications of cost of ownership to environment, safety and health
Activities driven by ESH concerns can significantly impact electronics manufacturing costs. The inability to account for ESH costs and link them to designs and processes forces many in the industry to make critical business and operational decisions with an incomplete understanding of their ESH economic impact. ESH cost modeling is a tool for use by ESH and engineering during concurrent design activities to evaluate the ESH impacts of product or process design options. A joint research and development project involving, Oregon State University, Wright Williams and Kelly, and SEMATECH is extending cost of ownership (COO) for analysis of ESH cost drivers. COO is a tool for evaluating the ESH impacts of process equipment. The ESH COO model provides a framework for accounting activities that drive ESH costs at the manufacturing process level. Activity-based cost analysis and life-cycle analysis are important parts of this ESH cost modeling framework. Decision analysis, based on analyzing ESH data and costs using standard software algorithms and equations, allows the electronics industry to remain competitive while cost-effectively meeting ESH requirements. Improved ESH accounting and decision support tools like COO allow the ESH operating staff and management to better manage ESH, costs and impacts. These tools provide improved long-term financial and ESH performance.
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