Reverse Costing and Technology Analysis
Needing a specific system or component torn down?
In addition to the teardowns they perform through our Automotive, Consumer and Telecom Teardown Track offerings, our Yole SystemPlus’ experts are able to undertake custom analyses tailored to your specific needs, including electronic systems and semiconductor components reverse costing.
We also offer costing methods training, workshops and custom software.
Curious to see how it all works? We’ll take it all apart for you.
I - ELECTRONIC SYSTEMS REVERSE COSTING: ESTIMATING THE FULL PRODUCTION COST
Reverse costing of electronic boards and systems consists of costing all the components of a system – including its assembly – in order to estimate its production cost. This first step enables us to calculate an objective selling price by taking into consideration the quantities to be produced and the manufacturer’s own data.
HOW WE DO IT
II - SEMICONDUCTOR COMPONENT REVERSE COSTING
The experts at Yole SystemPlus can also support you with your specific, on-demand reverse costing needs. Custom reverse costing studies are designed to identify the main parameters of manufacturing processes in order to calculate an objective manufacturing cost and selling price.
Analyses are based on a physical examination of the components, a study of the market and the supply chain, and an evaluation of the manufacturing steps. In this way we highlight process characteristics and calculate a manufacturing cost with details regarding substrate, labor, fab, equipment and the yield losses cost.
Requested elements: All our analyses are based on a physical sample of the studied components. We can also help you to source the actual device.
HOW WE DO IT

SOME OF THE SEMICONDUCTOR TECHNOLOGY WE COVER:
- IC: Microcontrollers, ASICs, SoC, MPU, GPU, Drivers
- MEMS: Pressure sensors, Accelerometers, Gyroscopes, Inkjet heads, Microphones, IMU, fingerprints, BioMEMS
- Power: MOSFET, IGBT, HEMTs, Si, SiC and GaN devices, discretes, modules
- Imaging: Camera modules, CIS, Imagers
- Radio Frequency: Modules, SAW & BAW Filters, Radar, Antenna, PA
- Optoelectronics & Photonics: LED, LCD, photovoltaic, transceivers, SSL, VCSEL
- Memory: NAND, DRAM, Emerging

OUR TAKE ON TECHNOLOGY ANALYSIS:
We have developed specific technology analysis methods, leading to an ever-deeper understanding of technology.
Here are just a few examples:
- Structural analysis of a package: identification of materials and key measurements, cross section, SEM images, 3D x-ray/CT scan
- Die level analysis: manufacturing process identification, critical dimensions measurement, memory block size and capacity, delayering, floorplan analysis, SEM, TEM
- Material analysis: EDX, STEM, SIMS

CONSULTING SUPPORT FOR YOUR STRATEGIC PROJECTS
We can help you achieve a wider view with strategic projects that provide a complete understanding of the supply chain and the impact of device design, manufacturing, and volumes on the final cost.
Here are just a few examples:
- R&D support: analysis of the cost of prototypes, and identification of the most cost-effective manufacturing strategy
- Pricing: analysis of the cost of production – to help pricing negotiation
- Acquisition and outsourcing: identification of cost-effective processes – to drive the best development strategy
- Marketing: benchmarking of the competition, with analysis of cost and price positioning
Ready to dig into the fundamentals of semiconductor devices? Let’s discuss how we can help you develop and launch your project.
III - COSTING METHODS – TRAINING AND WORKSHOPS
Understand the cost structure of semiconductor components and electronic systems
By now you understand that we can provide you with exhaustive, top notch data sets. But what if we told you that we can also help you understand the very fundamentals of semiconductor component and electronic system cost structures?
At Yole SystemPlus, we develop on-demand training and workshops based on our extensive knowledge and internal methodology. We keep abreast of all the latest technologies and production processes in the world of electronics, so we can explain their impact on manufacturing costs – and, ultimately, selling price.

TRAINING IN COSTING METHODS
Buyers, costing engineers, designers, product managers, marketing managers…
One thing these people all have in common (besides a solid technical background) is a need – or perhaps a desire – to truly understand the fundamentals of cost structure. They are also the very people we’ve designed these training programs and workshops for!
With a progressive approach towards electronic product complexity, you will learn how to identify and handle cost-sensitive parameters and make more efficient strategic decisions.
These training programs are a perfect introduction to costing methods. Our experts will share their techniques and knowledge, helping you:
- Identify and understand the cost drivers,
- Estimate an average selling price and prepare a business plan for a new product,
- Increase your negotiation leverage,
- Improve your knowledge of the processes and compare different technological options.
IV - COSTING SOFTWARE
SPECIFIC CUSTOM COSTING TOOLS FOR YOUR SPECIFIC NEEDS
Our services and analyses are all built on the foundation of costing tools developed in-house right here at Yole SystemPlus.
That means our dedicated team of IT specialists is at the ready to create custom software tailored to your needs.
And here are a few of those potential needs:
- Evaluating market shares
- Benchmarking buying and production costs
- Sharing data within your organization or business unit
If you recognize these, we can help you refine the use cases, and define the project scope. We can then develop and implement a software tool that can help you perform.

Here are some examples of projects we can accompany you on
– Specific market research, associated with semiconductor component costing tools
– Specific technology needs
– Customizing workflow and software user-interface for internal consistency
– Connecting with your existing system to provide you with enhanced data flow

OUR STANDARD COSTING TOOLS
1. PROCESS-BASED COSTING TOOLS, FOR NON-STANDARDIZED MANUFACTURING
Specific processes, described using equipment and consumables libraries.
Due to their non-standard manufacturing processes, many semiconductor components can be difficult to estimate. We have the capacity to develop flexible tools for evaluating the cost of any semiconductor process. Storing steps and process flows in libraries allows software to dramatically reduce the duration of the cost evaluation.
But why do you need one?
- To optimize your manufacturing cost
- To evaluate economic feasibility
- To create a business plan
- To simulate your equipment’s operating cost
- To challenge your own production choices and processes
- To shift your fab and processes

2. PARAMETRIC COSTING TOOLS, FOR STANDARDIZED MANUFACTURING
Costs are calculated from a set of parameters, a solution best suited to standardized technologies.
Parametric tools are easy to use. After all, they’re based on pre-existing costing models made by our dedicated team of costing experts. They make it possible to simulate up-to-date standard components and technology nodes.
Here are some of the things you’ll be able to do:
- Enter predefined parameters (size, components typologies) thanks to wizard-based forms
- Obtain complete breakdown charts and values
- Obtain automatic costing of semiconductor components
- Consult regular models and cost database updates
WHAT WE DELIVER
A project?
Contact usYole SystemPlus Custom Studies Team
Julie Coulon
Global Sales Coordinator - Custom Projects