A FRAMEWORK OF SETTING UP GOAL CONTROL LIMITS OF TARGET COSTING FOR NON-NORMAL DISTRIBUTIONS
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 (C)pk value along with non-normality-based X-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.
作 者： Hsin-Hung WU Fong-Jung YU 作者单位： Hsin-Hung WU(Department of Business Administration,National Changhua University of Education,Changhua,Taiwan,China)Fong-Jung YU(Department of Industrial Engineering and Technology Management,Da-Yeh University,Changhua,Taiwan,China)
刊 名： 系统科学与系统工程学报（英文版） 英文刊名： JOURNAL OF SYSTEMS SCIENCE AND SYSTEMS ENGINEERING 年，卷(期)： 2007 16(4) 分类号： N94 关键词： Target costing Taguchi loss function goal control limit process capability index non-normal distribution