AAC Acoustic - Reverse Costing

System Plus Consulting, November 2011, Pages: 100

Physical Analysis of the Device
Step by Step Reconstruction of the Process Flow
Cost of Manufacturing and Estimation of Selling Price

System Plus Consulting is publishing a reverse costing report on the microphone from AAC Acoustics available in the Apple Iphone4 smartphone.
This device is an analog MEMS Microphone using a free-floating diaphragm, and a capacitive sensing. It offers a full integration of a MEMS microphone and an amplification ASIC, both provided by Infineon, in a 3-pin LGA package. This microphone is for consumer applications: smartphones, cellphones.

The report provides complete teardown of the microphone MEMS with:

- Detailed photos
- Material analysis
- Schematic assembly description
- Manufacturing Process Flow
- In-depth economical analysis
- Manufacturing cost breakdown
- Selling price estimation

1. Overview / Introduction
– Executive Summary
– Reverse Costing Methodology

2. Company Profile
– AAC Acoustics

3. Physical Analysis
– Package Characteristics & Markings
– iPhone „ Microphone MEMS
– Package X-Ray
– Package Composition
– Package Opening & Bonding Number
– Package Cross-Section
– ASIC Markings and Dimensions
– ASIC Minimal Dimension and Metal Layers
– ASIC Process Characteristics
– Microphone Markings & Dimensions
– Microphone Details
– Microphone Structure
– Microphone Cross-Section
– Microphone process characteristics

4. Manufacturing Process Flow
– ASIC Process Flow
– Microphone Process Flow
– Package Process Flow
– Wafer Fabrication Units

5. Cost Analysis
– Supply Chain Analysis
– ASIC Wafer Cost
– ASIC Die Cost
– Microphone Wafer Cost Hypothesis
– Microphone Wafer Cost
– Microphone Die cost
– SM0401 Packaging Process Flow
– SM0401 Packaging Cost Details
– SM0401 Final Test Cost
– SM0401 Component Manufacturing Cost
– Yield Synthesis

6. Estimated Manufacturer Price Analysis
– Manufacturers ratios
– Estimated manufacturer Price

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