Implementing Value Engineering based on a multidimensional quality-oriented control calculus within a Target Costing and Target Pricing approach

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• 作者：Stefan Bock ; ^{sbock@winfor.de} ; Markus Pü ; tz ^{puetz@wiwi.uni-wuppertal.de}
• 关键词：Value Engineering ; Target Costing ; Target Pricing ; Product quality planning ; Control calculus ; Variance analysis
• 刊名：International Journal of Production Economics
• 出版年：2017
• 出版时间：January 2017
• 年：2017
• 卷：183
• 期：part_PA
• 页码：146-158
• 全文大小：2036 K
• 卷排序：183

文摘

A new Value Engineering procedure integrating Target Costing and Target Pricing. Definition of an optimization model for product quality planning. Proof of strong NP-hardness for the general case of the planning problem. A Dynamic Programming solution procedure that generates optimal quality plans. A variance analysis scheme provides managerial insight into the quality process.