Activity based enterprise analysis through modeling

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