Journal of Korean Society for Quality Management (품질경영학회지)

Korean Society for Quality Management (한국품질경영학회)
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Determination of Control Limits of Conditional Variance Investigation: Application of Taguchi's Quality Loss Concept

조건부 차이조사의 관리한계 결정: 다구찌 품질손실 개념의 응용

  • Pai, Hoo Seok (Division of Shipping Management, Korea Maritime and Ocean University) ;
  • Lim, Chae Kwan (Department of Distribution Management, Tongmyong University)
  • 배후석 (한국해양대학교 해운경영학부) ;
  • 임채관 (동명대학교 유통경영학과)
  • Received : 2021.08.04
  • Accepted : 2021.10.07
  • Published : 2021.12.31
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Abstract

Purpose: The main theme of this study is to determine the optimal control limit of conditional variance investigation by mathematical approach. According to the determination approach of control limit presented in this study, it is possible with only one parameter to calculate the control limit necessary for budgeting control system or standard costing system, in which the limit could not be set in advance, that's why it has the advantage of high practical application. Methods: This study followed the analytical methodology in terms of the decision model of information economics, Bayesian probability theory and Taguchi's quality loss function concept. Results: The function suggested by this study is as follows; ${\delta}{\leq}\frac{3}{2}(k+1)+\frac{2}{\frac{3}{2}(k+1)+\sqrt{\{\frac{3}{2}(k+1)\}^2}+4$ Conclusion: The results of this study will be able to contribute not only in practice of variance investigation requiring in the standard costing and budgeting system, but also in all fields dealing with variance investigation differences, for example, intangible services quality control that are difficult to specify tolerances (control limit) unlike tangible product, and internal information system audits where materiality standards cannot be specified unlike external accounting audits.

Keywords

Acknowledgement

이 논문은 2019년도 정부(교육부)의 재원으로 한국연구재단의 지원을 받아 연구되었음[2019S1A5B5A07089281]

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