Consideration of Capital Investment Decision Making Process in Semiconductor Production Equipment Company

Abstract

As semiconductor manufacturing equipment company implement capital investment under the uncertainty that technology miniaturization and integration will continue due to technological innovation, corporate strategy is deeply involved in decision-making. Based on the case of Company A, a semiconductor manufacturing equipment company, I clarify the process of capital investment decision making using the framework of strategic investment decision. Then, I add capital investment model of semiconductor production equipment company by regression analysis as new perspectives, and attempt to present capital investment decision making process of semiconductor manufacturing equipment company. Also, I will clarify the problems of economic evaluation method of capital investment in traditional management accounting thinking. In addition, I present a complementary usage method of economic evaluation technique of capital investment and capital investment model by regression analysis.