Abstract
In industries, the capability indices $C_p$ and $C_{pk}$ can be used to provide measures of process potential capability and performance, respectively. The new approach advocated by Taguchi in quality control overcomes some problems in other approaches preventive management activities. Taguchi introduces the emphasis on loss function to improve quality of products on the side of customer. The proceeding concept of capability indices is not rational for the measurement of quality if the process mean is not equal to target value. The Taguchi approach is said to be more reasonable than the others in quality evaluation because of his loss function. However, the capability indices $C_{pm}{^+}$ and $C_{pn}$ using Taguchi's loss function only consider, acceptance cost for deviation from target value within specification limits. In other words, they do not include rejection cost for nonconformings that are failed to fall on the specification limits.