ظراحي نمودارهاي كنترل بر اساس رويكرد هزينه يابي هدف

Designing Control Charts Based on Target Costing Approach

By using target costing approach, this article depicts the relation between Taguchiʹs loss function, process capability indices, and traditional control charts to set goal control limits. The new specification limits derived from the Cvalue and the Taguchiʹs loss function are linked to the traditional control charts. Considering quality costs in the calculation of control charts is the advantage of using target costing approach. Regarding the importance of process continuous improvement, control charts could be dynamic and used as a tool for continuous improvement of the processes. This creates a suitable situation for the survival of companies in the competitive world.