Methodology for distinguishing the cost of products in a multiple part number, multiple technology, fully or partially loaded semiconductor fabricator

US6324527A · kind A · utility

Assignee

• International Business Machines Corporation · US

Inventors

• Stanislav P. Bajuk · Colchester, US
• Cathy L. Blouin · Enosburg Falls, US
• Gregory A. Blunt · South Burlington, US
• Gary D. Boldman · Jericho, US
• Robert C. Juba · Manassas, US
• Daniel A. McAuliffe · Burlington, US
• Peter Miller · Los Altos Hills, US
• Stephanie A. Miraglia · Burlington, US
• Thomas C. Richardson · Waterbury, US

Key dates

• Filing date: Sep 22, 1998
• Grant date: Nov 27, 2001
• Expiry date: Sep 22, 2018

Classification

• Technology area (CPC G): Physics
• CPC primary: G06Q30/0283
• WIPO field: IT methods for management
• WIPO sector: Electrical engineering

Abstract

A method of, computer system for, and computer program product for causally relating costs to products comprises, identifying resource costs for manufacturing the product, computing load factors for each of the resource costs, producing weighted resource costs based on the resource costs and the load factors, summing the weighted resource costs for the product, determining a volume of the product manufactured, and dividing the weighted resource costs by the volume to produce a weighted cost per product.