Cost less chip 在成本分析报告中是什么意思?Factory input costs must be absorbed by the units processed in the factory.The unit cost is made up of the dept’s own cost,allocated cost by other depts and cost allocated by corporate based on allocation bases.FAPS (Financial Analysis and Planning System) is used for the monthly calculation of unit costFAPS calculates cost per units of output,i.e.,wafer outs,assembly units volume,or volume of tested units.FAPS does not calculate cost by device nor product line.Assembly and Test cost is calculated for:Assembly by pkg groupTest by test codeWafer cost is calculated by “stage of pletion”Fab Cost by wafer tech codeProbe Cost by probe codeBackgrind cost by backgrind codeUnit cost is also known as CLC (Cost less chip) or CPW (Cost per Wafer) 英语
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【答案】 单位成本——Unit cost is also known as CLC (Cost less chip) or CPW (Cost per Wafer）. 这句话是说“单位成本又称.”