Abstract
It is rapid developed in Mainland China’s semiconductor industry. The overall sales revenue in China is less than that in Taiwan. However, the growth rate is as high as 30% in China despite of the leading status in Taiwan. In the harsh competitive stage, all of companies are trying to seek out their completive advantages by all means to overwhelm their competitors for larger business gap.Strategic master Michael Porter believes that a company realizes the resources for cost behavior and differentiation by value chain analysis as an optimal tool for enterprise resources and adding-value activities to sustain competitive advantages.Turney also proposes that value chain analysis is one of applications for Activity-Based Costing (ABC). This application is regarded as a superior costing apportion and evaluation. It is connected with resources, operation and costing from clear cause-effect relationship in a company’s internal and external operating costing analysis for complete costing information in the values chain. This research intends to engage the costing information into the value chain by costing apportion method based on the philosophy of Activity-Based Costing. An empirical study by a case company is herein presented to reveal its completive advantages through the internal evaluation of the value chain in costing. In addition, as the potential difficulties for the introduction of ABC are also studied and can be provided as a good references for future implementation in semiconductor manufacturing and other industries.