A framework of setting up goal control limits of target costing for non-normal distributions

Hsin Hung Wu, Fong Jung Yu

研究成果: Article同行評審

摘要

This study provides a framework of target costing to extend its original scope when the underlying distribution is non-normal. The new specification limits can be derived by listening to the market price from Taguchi loss function. Later, the new specification limits can be linked through the non-normality-based Ĉ pk value along with non-normality-based X̄-R control charts to derive goal control limits. Moreover, an example is provided to illustrate the usefulness of the proposed framework of target costing by relentlessly reducing cost and improving product quality to gain competitiveness in the marketplace.

原文English
頁(從 - 到)424-433
頁數10
期刊Journal of Systems Science and Systems Engineering
16
發行號4
DOIs
出版狀態Published - 2007 十二月 1

All Science Journal Classification (ASJC) codes

  • Control and Systems Engineering
  • Information Systems

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