An empirical study examining how cost-of-ownership standards support R&D cooperation and investment decisions in the semiconductor industry.
This research paper examines the role of standards in cost-of-ownership calculations within the semiconductor industry. Based on field research, expert interviews, public documents, software examples, and a spreadsheet-based model, it analyzes how SEMI E35 and SEMI E10 standards make interorganizational management accounting calculations mobile, stable, combinable, and malleable.
The study explains how standardized cost metrics incorporate equipment ownership, recurring costs, yield loss, throughput, utilization, reliability, availability, and maintainability. It also shows how these calculations help semiconductor manufacturers, equipment suppliers, and related organizations compare technologies, evaluate supplier offerings, coordinate R&D activities, and guide major capital investment decisions.
Application Scope: Academic research, management accounting, semiconductor manufacturing, equipment investment analysis, R&D cooperation, technology evaluation, and interorganizational cost management.
