Harmonizing the product costing methodologies of the final test process of a semiconductor company
Clicks: 1
ID: 286570
2023
Article Quality & Performance Metrics
Overall Quality
Not rated
Combines reader engagement with the AI quality analysis. This
article has not been analysed, so there is no overall score —
reader engagement is measured and shown alongside.
Reader Engagement
0.0
/100
1 views
0 readers
AI Quality Assessment
Not analyzed
Readership in this journal
Ranked #3,128 of 3,757 articles by views in Malay Journal
Most read
Least read
Bar heights use a square-root scale. Only the 120 most-read articles are drawn; the journal has 3,757 in total.
Mint this article as an NFT
Not yet mintedCreate a permanent, verifiable on-chain record of this article on the Scimatic Network. The NFT is held in your Journament account, and you can withdraw it to your own wallet at any time.
5
SUSD
one-off · no wallet required
Abstract
This integrative action research is intended to harmonize the product costing methodologies for the final test process of Company A post-merger with Company B. In August 2021, Company B became one of Company A’s wholly-owned subsidiaries.
According to WallStreetMojo (n.d.), product cost refers to all those costs which the company incurs to create the product of the company or deliver the services to the customers. On the other hand, product costing methodologies pertain to how product costs are calculated.
Harmonizing product costing methodologies for the final test process involves developing and implementing consistent and standardized methods for calculating final test product costs across Company A and Company B’s final test process. This process involves selecting appropriate cost accounting methods, data collection and analysis techniques, and ensuring these are applied consistently across Company A and Company B’s product costing process.
This integrative action research followed the action research cycle by Coghlan and Brannick (2014) undergoing two cycles of construction, planning action, taking action, and evaluating action. All studies, discussions, and analyses were carried out collaboratively. Our first cycle involved harmonizing the product costing methodologies for the final test process of Company A and Company B. Our team collaboratively designed the new methodologies and executed them to be able to come up with new harmonized platform rates and total test seconds. Our second cycle involved carrying out changes to the initial criteria set as the guiding methodology. At the end of the two cycles, our team was able to provide the harmonized inputs to be able to come up with harmonized final test product costs.
| Reference Key |
persistent_1760658975_68f1861f61436
Use this key to autocite in the manuscript while using
SciMatic Manuscript Manager or Thesis Manager
|
|---|---|
| Authors | Layugan, Jho-Anne |
| Journal | Malay Journal |
| Year | 2023 |
| DOI |
DOI not found
|
| URL | |
| Keywords | Keywords not found |
Citations
No citations found. To add a citation, contact the admin at info@scimatic.org
Comments
No comments yet. Be the first to comment on this article.