49
Views
0
CrossRef citations to date
0
Altmetric
Original Articles

A target costing technique for considering non-normal process data

Pages 77-87 | Received 01 Oct 2008, Published online: 14 Jun 2013

References

  • Bai , D. S. and Choi , I. S. 1995 . and R control charts for skewed populations . Journal of Quality Technology , 27 ( 2 ) : 120 – 131 .
  • Chang , Y. S. , Choi , I. S. and Bai , D. S. 2002 . Process capability indices for skewed populations . Quality & Reliability Engineering International , 18 : 383 – 393 .
  • Chou , Y. M. , Polansky , A. M. and Mason , R. L. 1998 . Transforming nonnormal data to normality in statistical process control . Journal of Quality Technology , 30 ( 2 ) : 133 – 141 .
  • Clements , J. A. 1989 . Process capability calculations for non-normal distributions . Quality Progress , 22 ( 9 ) : 95 – 100 .
  • Cooper , R. and Slagmulder , R. 1999 . Develop profitable new products with target costing . Sloan Management Review , 40 ( 4 ) : 23 – 33 .
  • Dekker , H. and Smidt , P. 2003 . A survey of the adoption and use of target costing in Dutch firms . International Journal of Production Economics , 84 : 293 – 305 .
  • Ewert , R. and Ernst , C. 1999 . Target costing, coordination and strategic cost management . European Accounting Review , 8 : 23 – 49 .
  • Gitlow , H. , Oppenheim , A. and Oppenheim , R. 1995 . Quality Management: Tools and Methods for Improvement , 2nd , New York : Richard D. Irwin .
  • Gryna , F. M. 2001 . Quality Planning and Analysis: From Product Development through Use , 4th , Singapore : McGraw-Hill International Edition .
  • Kato , Y. 1993 . Target costing support systems: lessons from leading Japanese companies . Management Accounting Research , 4 : 33 – 47 .
  • Kotz , S. and Lovelace , C.R. 1998 . Process Capability Indices in Theory and Practice , London : Arnold .
  • Porter , L. J. and Oakland , J. S. 1991 . Process capability indices – an overview of theory and practice . Quality and Reliability Engineering International , 7 : 437 – 448 .
  • Sauers , D. G. 1999–2000 . Using the Taguchi loss function to reduce common-cause variation . Quality Engineering , 12 ( 2 ) : 245 – 252 .
  • Smith , G. M. 2004 . Statistical Process Control and Quality Improvement , 5th , New Jersey : Prentice Hall .
  • Somerville , S. E. and Montgomery , D. C. 1996 . Process capability indices and non-normal distributions . Quality Engineering , 9 : 305 – 316 . 97
  • Vardeman , S. B. and Jobe , J. N. 1999 . Statistical Quality Assurance Methods for Engineers , New York : John Wiley & Sons .
  • Wu , H. H. and Yu , F. J. 2007 . A framework of setting up goal control limits of target costing for non-normal distributions . Journal of Systems Science and Systems Engineering , 16 ( 4 ) : 424 – 433 .
  • Wu , H. H. and Yu , F. J. 2007 . A practical implementation of target costing technique in improving product quality from cost consideration . Journal of Statistics & Management Systems , 10 ( 5 ) : 743 – 755 .
  • Wu , H. H. 2004 . Using target costing concept in loss function and process capability indices to set up goal control limits . International Journal of Advanced Manufacturing Technology , 24 : 206 – 213 .
  • Wu , H. H. 2004 . Using an extended target costing technique in quality management . Asia Pacific Management Review , 9 ( 3 ) : 463 – 477 .
  • Wu , H. H. , Swain , J. J. , Farrington , P. A. and Messimer , S. L. 1999 . A weighted variance capability index for general non-normal processes . Quality and Reliability Engineering International , 15 ( 5 ) : 397 – 402 .
  • Wu , H. H. and Swain , J. J. 2001 . A Monte Carlo comparison of capability indices when processes are non-normally distributed . Quality and Reliability Engineering International , 17 ( 3 ) : 219 – 231 .
  • Wu , H. H. 2001 . Process capability indices for skewed process data . International Journal of Industrial Engineering - Theory, Applications and Practice , 8 ( 3 ) : 210 – 219 .
  • Yourstone , S. A. and Zimmer , W. J. 1992 . Nonnormality and the design of control charts for averages . Decision Sciences , 23 : 1099 – 1113 .

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.