文档介绍：Journal of the Chinese Institute of Industrial Engineers, Vol. 20, ,-20 (2003) 13
QUALITY MANAGEMENT: A TARGET COSTING
APPROACH
∗
Hsin-Hung Wu
Graduate Institute of Information Technology and Management
Taichung Healthcare and Management University
No. 500 Lioufeng Road, Wufeng Shiang, Taichung Taiwan 413, .
ABSTRACT
This paper depicts the relationship among Taguchi loss function, process capability indices,
and traditional control charts to setup goal control limits by applying the target costing
technique. The new specification limits derived from Taguchi loss function is linked through
the C pk value to conventional control charts to obtain goal control limits. The advantages of
applying the target costing technique are also discussed. The conclusions are that reducing
product variation from cost consideration would be essential goals panies to survive
in petitive world.
Keywords: target costing technique, loss function, control chart, goal control limit, process
capability index
1. INTRODUCTION foundation for directed continuous improvement
efforts by considering the price from the marketplace.
Continuously quality improvement and cost There are three different types of the loss
reduction have been the goals panies to survive function, including “nominal-is-best”,
in petitive world [