참고문헌
- Amsden, R. T., Butler, H. E., and Amsden, D. M.(1989), SPC Simplified: Practical Steps to Quality, Quality Resources, New York
- Cooper, R. and Slagmulder, R.(1997), Target Costing and Value Engineering, Productivity Press, Portland, OR
- Dekker, H. and Smidt, P.(2003), 'A survey of the adoption and use of target costing in Dutch firms,' International Journal of Production Economics, Vol. 84, pp. 293-305 https://doi.org/10.1016/S0925-5273(02)00450-4
- Ewert, R. and Ernst, C.(1999), 'Target costing, coordination and strategic cost management,' European Accounting Review, Vol. 8, pp. 23-49 https://doi.org/10.1080/096381899336131
- Garvin, D. A.(1988), Managing Quality: The Strategic and Competitive Edge, Free Press
- Gitlow, H., Oppenheim, A., and Oppenheim, R(1995), Quality Management: Tools and Methods for Improvement, Second Edition, Richard D. Irwin
- Li, H., Owen, D. B., and Borrego A. S. A.(1990), 'Lower confidence limits on process capability indices based on the range,' Communications in Statistics - Simulation and Computation, Vol. 19, No. 1, pp. 1-24 https://doi.org/10.1080/03610919008812842
- Porter, L. J. and Oakland, J. S.(1991), 'Process capability indices (an overview of theory and practice,' Quality and Reliability Engineering International, Vol. 7, pp. 437-448 https://doi.org/10.1002/qre.4680070602
- Sauers, D. G.(1999-2000), 'Using the Taguchi loss function to reduce common-cause variation,' Quality Engineering, Vol. 12, No. 2, pp. 245-252 https://doi.org/10.1080/08982119908962581
- Smith, G. M.(1998), Statistical Process Control and Quality Improvement, Prentice Hall International Editions
- Spiring, F. A.(1993), ''The reflected normal loss function,' The Canadian Journal of Statistics, Vol. 21, No. 3, pp. 321-330 https://doi.org/10.2307/3315758
- Spiring, F. A. and Yeung, A. S.(1998), 'A general class of loss function with industrial applications,' Journal of Quality Technology, Vol. 30, No. 2, pp. 152-162
- Vardeman, S. B. and Jobe, J. M.(1999), Statistical Quality Assurance Methods for Engineers, John Wiley and Sons
- Wu, H.-H.(2003a), 'Quality management: a target costing approach,' Journal of the Chinese Institute of Industrial Engineers, Vol. 20, No. 1, pp. 13-20
- Wu, H.-H.(2003b), 'An improvement on target costing technique,' The Asian Journal on Quality, Vol. 4, No.1, pp. 191-204
- Wu, H.-H.(2004a), 'The exploitation of target costing technique in quality management,' International Journal of Applied Science and Engineering, Vol. 2, No. 2, pp. 189-196
- Wu, H.-H.(2004b), 'Using an extended target costing technique in quality management,' Asia Pacific Management Review, Vol. 9, No.3, pp. 463-477
- Wu, H.-H.(2004c) 'Using target costing concept in loss function and process capability indices to set up goal control limits,' International Journal of Advanced Manufacturing Technology, Vol. 24, pp. 206-213