頁籤選單縮合
題 名 | Using an Extended Target Costing Technique in Quality Management |
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作 者 | Wu, Hsin-hung; | 書刊名 | Asia Pacific Management Review |
卷 期 | 9:3 民93.06 |
頁 次 | 頁463-477 |
分類號 | 494.56 |
關鍵詞 | Target costing technique; Process capability index; Loss function; Control chart; Goal control limit; |
語 文 | 英文(English) |
英文摘要 | The target costing technique, mathematically discussed by Sauers, only uses the Cp index along with Taguchi loss function and X - R control charts to setup goal control limits. The new specification limits derived from Taguchi loss function is linked through the Cp value to X - R control charts to obtain goal control limits. In this study, the target costing technique is exploited by further considering the reflected normal loss function and the Cpm index together with X – S control charts to setup goal control limits. Finally, an example is provided to illustrate how the target costing technique works. |
本系統中英文摘要資訊取自各篇刊載內容。