Abstract
Being in the globalize competition era, all the product profit margin decline from personal computer to the peripheral, it's obvious the net profit is also declining.With the emphasis of the customization, the manufacture model has been changed from "mass production" to “build to manufacture". Manufacture if don't invest in the innovated research and development but only focus on the copy production will due to the price competition and all of those factors can make the profit margin decline.It's not absolutely controlled by us for making a penny but could be influenced by the market demand, supply, product, and selling factors but we can absolutely save one penny by the cost saving.When there is the target has to be attuned, the executed level has to have the strong willing to carry it out or it's really difficult to make the top management's thoughts come true. All the attitude is decided by the will. If you don't want to carry it out, you will have lots of excuses. However, if you want to make it happen, you also will find the way out. Beside the executed level got the execution will but also the proper methods such "PDCA" can attain the goal.This thesis use the simple measurement and standard idea and utilize the PDCA program to analyze the the cost down process in semiconductor industrial.