The approved standard unit cost of the product used for inventory valuation, margin reporting and pricing, built from wafer, assembly, test, yield and overhead elements at launch and revised by controlled updates.
Record or register Work product in the Semiconductor equipment lifecycle and the Product lifecycle
It gives a single, consistent cost basis for the product's financial reporting, inventory valuation and pricing decisions. Margins reported differently by different teams, inconsistent inventory valuation and invisible gaps between target and actual cost follow when it is missing. In the equipment lifecycle it is set at manufacturing ramp from build and factory acceptance costs.
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