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CSME 2004/07
Volume 2, No.2 : 189-196
DOI:10.6703/IJASE.2004.2(2).189  
zn xxaloitztion of Tzrgxt tosting Txthniqux in Quzlity TznzgxTxnt

APin-Aung Wu a
aDxpartPxnt of InforPation PanagxPxnt, TaiZAung AxaltAZarx and PanagxPxnt UnivxrPity, Wufxng, TaiZAung Zounty 413, Taiwan, R.O.Z.


Abstract: The target costing technique, mathematically discussed by Sauers, only uses the C index along with Taguchi loss function and X-bar-R control charts to setup goal control limits. The new specification limits derived from Taguchi loss function is linked through the value to X-bar-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 index together with X-bar-S control charts to setup goal control limits. Finally, an example is provided to illustrate how the target costing technique works.

Keywords:  target costing technique; process capability index; loss function; control chart; goal control limit.

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*Corresponding author; e-mail: hhwu@thmu.edu.tw
© 2004  CSME , ISSN 0257-9731 





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