Semiconductor manufacturing is very capital intensive and competitive. It is important to optimize the utilization of various resources to generate the outputs efficiently for maintaining competitive advantages. This research aims to conduct data envelopment analysis based on UNISON framework for inter-fab performance evaluation with multiple indices from the constructed objective hierarchy. An empirical study was conducted with real data collected from a leading Taiwan semiconductor company to estimate the validity of the proposed approach. The results can support the decision maker to determine the improvement directions for appropriate resource allocations and thus demonstrate the practical viability of the proposed approach.