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AAC Acoustics MEMS microphone Reverse Costing Analysis


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

Table of Contents

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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