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 Cpk 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 for companies to survive in this competitive world.
|頁（從 - 到）||13-20|
|期刊||Journal of the Chinese Institute of Industrial Engineers|
|出版狀態||Published - 2003 一月 1|
All Science Journal Classification (ASJC) codes
- Industrial and Manufacturing Engineering