The article below discusses "latest model of Samsung's flagship phone costs $236 to produce, according to information analyzed by IHS...
Samsung manufactures at least $149 worth ( 63%) of the parts needed for the S4, and IHS thinks Intel and Broadcom supply the rest"
As Samsung improves yield of their manufacturing process, the cost will go down significantly. For example, the cell phone microprocessor Exynos die "cost is $30, compared with the S3's chip, which costs $17.50."
As Samsung advances dies yield riding down along the learning curve of the manufacturing process, it will reduce the BOM 5%. Similar improvements in manufacturing of other chips made by Samsung will bring Galaxy S4 cost closer to that of S3.
Insightful, timely, and accurate semiconductor consulting.Semiconductor information and news at - www.maltiel-consulting.com