文档介绍：本科毕业论文(设计)
外文翻译
外文出处 Manufacturing Systems and Technologies for the
New Frontier ,-480.
外文作者 Koji Kimita, Tatsunori Hara, Yoshiki Shimomura and
Tamio Arai
原文:
Cost Evaluation Method for Service Design Based on Activity Based Costing
Abstract:As our economy matures, customers have begun to demand more services in addition to just industrial products. To address this problem, we require a novel engineering methodology, called Service Engineering (SE). SE aims to create value bining services and products. SE focuses more on increasing customer satisfaction, while general service developers need to take into account economic cost in order to be essful in business. This paper proposes a method to evaluate service from the both viewpoints of customer importance and economic cost. The proposed method is verified through its application to a practical case.
Keywords: Product/Service Systems; Design Support; Activity Based Costing
Environmental problems have been quite serious over a couple of decades. To solve this problem, we should reduce the production and consumption volume of artifacts to an adequate, manageable size without making quality of our life lower than now. Consequently, we must shift to the new paradigm that aim at qualitative satisfaction rather than quantitative sufficiency, and thus the decoupling of economic growth from material and energy consumption [1]. To achieve this paradigm, products should have more values, supplied largely by knowledge and service contents, rather than just materialistic values. This dematerialization of products requires the enrichment of service contents. To this end, we need a novel engineering method to evaluate services and to design the services. This novel engineering methodology is called Service Engineering (SE), and it aims to create value bining services and products [2]. SE differs from conventional engineering in that the design target is customer value, and the purpose is