Methodology for distinguishing the cost of products in a multiple part number, multiple technology, fully or partially loaded semiconductor fabricator

A computer system for causally relating costs to a product comprising:

• a unit for identifying historical resource costs for manufacturing said product based, in part, on partnumber costs;
• a unit for computing load factors for each of said resource costs;
• a unit for producing weighted resource costs based on said resource costs and said load factors;
• a unit for summing said weighted resource costs for said product;
• a unit for determining a volume of said product manufactured;
• and
• a unit for dividing said weighted resource costs by said volume to produce a weighted cost per product.

A computer program product comprising a program storage device readable by a computer system tangibly embodying a program of instructions executed by said computer system to perform in a process for causally relating costs to a product, said process comprising:

• identifying resource costs for manufacturing said product based, in part, on partnumber costs;
• computing load factors for each of said resource costs;
• producing weighted resource costs based on said resource costs and said load factors;
• summing said weighted resource costs for said product;
• determining a volume of said product manufactured;
• and
• dividing said weighted resource costs by said volume to produce a weighted cost per product.