Because of intensive capital investment in semiconductor manufacturing, the priority mix decision plays a critical role for effective administration. The potential value of products, efficiency in the deployment of equipment, and characteristics of cash flow are inherently difficult to be precisely defined and determined by a decision maker. The main objective in this study is therefore to construct an analytical approach for dealing with the aforementioned managerial problems under subjective judgment environments. Thus, we utilized a fuzzy analytic hierarchy process method to deal with uncertainty. Of primary concern are the criteria of product, equipment efficiency, and finance, and detailed criteria are catered to the requirement for further analysis. Finally, a priority mix of strategic alternatives represented by a priority index can be evaluated. A performance ranking of priority mixes can then be generated. The results provide guidance to select strategies for accepting orders with the consideration of manufacturing efficiency and the aspects of product, equipment efficiency and finance. The model is easily understandable and can be followed by administrators to determine the most suitable priority mix for a fabrication process.