篇名 | An Exploitation of Target Costing Technique in Quality Management |
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卷期 | 2:2 |
作者 | Hsin-Hung Wu |
頁次 | 189-196 |
關鍵字 | target costing technique 、 process capability index 、 loss function 、 control chart 、 goal control limit 、 Scopus |
出刊日期 | 200407 |
The target costing technique, mathematically discussed by Sauers, only uses the p C index along with Taguchi loss function and X -R control charts to setup goal control limits. The new specification limits derived from Taguchi loss function is linked through the p C value to X -R control charts to obtain goal control limits. In this study, the target costing technique is exploited by further considering the reflected normal loss function and the pk C index together with X -S control charts to setup goal control limits. Finally, an example is provided to illustrate how the target costing technique works.