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.
|頁（從 - 到）||424-433|
|期刊||Journal of Systems Science and Systems Engineering|
|出版狀態||Published - 2007 十二月 1|
All Science Journal Classification (ASJC) codes
- Control and Systems Engineering
- Information Systems