조건부 차이조사의 관리한계 결정: 다구찌 품질손실 개념의 응용 (Determination of Control Limits of Conditional Variance Investigation: Application of Taguchi's Quality Loss Concept)

서지정보

· 발행기관 : 한국품질경영학회
· 수록지 정보 : 품질경영학회지 / 49권 / 4호 / 467 ~ 482페이지
· 저자명 : 배후석, 임채관

초록

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;
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.

영어초록

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;
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.

참고자료

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