2015
DOI: 10.4028/www.scientific.net/amr.1115.126
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Using the Desirability Function as an Effective Tool in Target Costing Model

Abstract: High speed turning (HST) is an advanced machining process that uses higher cutting speeds than those used in conventional machining. HST enables manufacturers to shorten machining times. Therefore, this approach should be followed and justified by economic study. One of the most effective tools for economic study is by developing a target-cost model to control the machining cost. The aim of this research is to develop a target costing model for high speed turning. To achieve the aim of this research, a set of … Show more

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“…The model was developed based on calculating the cost of removal one cubic centimetre. Actually, tooling cost is inversely proportional with tool life and proportional with the machining time Therefore, the tooling cost is calculated based on the work of [4][5][6][7]. The machining time components used in this research was based on machining time model developed by [6].…”
Section: Methodsmentioning
confidence: 99%
“…The model was developed based on calculating the cost of removal one cubic centimetre. Actually, tooling cost is inversely proportional with tool life and proportional with the machining time Therefore, the tooling cost is calculated based on the work of [4][5][6][7]. The machining time components used in this research was based on machining time model developed by [6].…”
Section: Methodsmentioning
confidence: 99%