Details

Autor(en) / Beteiligte

• Wu, Hsin-Hung

Titel

A Modified Target Costing Technique to Improve Product Quality from Cost Consideration

Ist Teil von

• Asian journal on quality, 2005-06, Vol.6 (2), p.31-45

Ort / Verlag

한국품질경영학회

Erscheinungsjahr

2005

Link zum Volltext

Quelle

Alma/SFX Local Collection

Beschreibungen/Notizen

• The target costing technique, mathematically discussed by Sauers, only uses the $C_p$ index along with Taguchi loss function and ${\bar{X}}-R$ control charts to set up goal control limits. The new specification limits derived from Taguchi loss function is linked through the $C_p$ value to ${\bar{X}}-R$ control charts to obtain goal control limits. This study further considers the reflected normal loss function as well as the $C_{pk}$ index along with its lower confidence interval in forming goal control limits. With the use of lower confidence interval to replace the point estimator of the $C_{pk}$ index and reflected normal loss function proposed by Spiring to measure the loss to society, this modified and improved target costing technique would become more robust and applicable in practice. Finally, an example is provided to illustrate how this modified and improved target costing technique works.