Cost less chip 在成本分析报告中是什么意思?

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 cost
FAPS 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 group
Test by test code
Wafer cost is calculated by “stage of completion”
Fab Cost by wafer tech code
Probe Cost by probe code
Backgrind cost by backgrind code
Unit cost is also known as CLC (Cost less chip) or CPW (Cost per Wafer)