Quality Management: A Target Costing Approach

品質管理：目標成本法

10.29977/JCIIE.200301.0003

吳信宏(Hsin-Hung Wu)

目標成本技術 ； 損失函數 ； 管制圖 ； 目標管制界限 ； 製程能力指數 ； target costing technique ； loss function ； control chart ； goal control limit ； process capability index

工業工程學刊

20卷1期（2003 / 01 / 01）

13 - 20

英文

本文描述田口損失函數、製程能力指數與傳統管制圖之關係，利用目標成本技術建立目標管制界限。新的規格界限可以從田口損失函數中推導出來，再進一步的結合C(下標 pk)值與傳統管制圖得到目標管制界限。運用目標成本技術的優點也在此討論。所得結論是企業應從成本考量以降低産品變異，如此才能在競爭的市場中存活。

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 C(subscript pk) 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.

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