Practice Experiences at Motorola Semiconductor Products Sector.

The article focuses on the author's practice experiences at the Semiconductor Products Sector (SPS) of Motorola Inc. in the U.S. Motorola Inc. is engaged in the design, manufacture and sale of diversified product line including electronic equipment, systems, components and services. Semiconductors provide the electronic functionality undelying essentially all of Motorola's product lines. The SPS manufactures semiconductors that are both sold to external customers and used by other Motorola sectors. The primary assignment of the author was to document and evaluate the worldwide product line operational profit and loss reporting system and the lowest level to which both revenues and costs are assigned. The project required evaluation of the format, line item accuracy, cost assignment and allocation methods, and trend relibility of the reports and required approximately six months to complete. A seond major project was to conduct an evaluation of the product line portfolio from a financial perspective.