1、PDF外文：http:/ 4590 字 本科毕业论文（设计） 外 文 翻 译 外文出处 Manufacturing Systems and Technologies for the New Frontier ， 2008.477-480. 外文作者 Koji Kimita, Tatsunori Hara, Yoshiki S
2、himomura 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 mo
3、re 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 by combining services and products. SE focuses more on increasing customer satisfaction, while general service developers
4、 need to take into account economic cost in order to be successful 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/Ser
5、vice Systems； Design Support； Activity Based Costing 1.INTRODUCTION 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 o
6、f 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, supplie
7、d 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 c
8、alled Service Engineering (SE), and it aims to create value by combining services and products 2. SE differs from conventional engineering in that the design target is customer value, and the purpose is to increase customer satisfaction rather than to achieve more functional products or services. &n
9、bsp;The purpose of SE, which is currently under development, is to fulfill the requirements of customers. However, in order to be successful in business, general service designers need to take into account the economic costs. In other words, service designers should evaluate a service from the viewp
10、oints of both customer satisfaction and economic costs. In order to serve this need, this paper proposes a method to calculate the economic cost of a service and to support service designers in finding concrete ways to reduce the service costs. First, the modeling method of SE is adopted. In SE, ser
11、vice contents are represented as a set of functions and entities. Then, a management accounting method known as ABC (Activity-Based Costing) 3 is applied to the SE model. ABC is a costing methodology used to trace overhead costs for cost objects such as products, processes, and departments. With res
12、pect to a service, this is an appropriate method owing to the characteristics of the service: high rate of overhead costs in the total costs. On the other hand, in SE, a method has been developed to evaluate the importance of functions from the viewpoint of customer importance 4. This method allocat
13、es customer importance to functions by adopting two methods: QFD (Quality Function Deployment) 5 and DEMATEL (Decision-Making Trial and Evaluation Laboratory) 6. The results of this method are used in portfolio analysis to evaluate functions from the viewpoints of economic cost and customer importan
14、ce. The present method is verified through an example presented herein. 2.SERVICE ENGINEERING 2.1 Definition of service Figure 1: Definition of a service 2. Service is defined as an activity between a service provider and a service receiver to change the state of the receive
15、r 2. According to the definition, a receiver is satisfied when his/her state changes to a new desired state. For the purpose of SE, the design of services must be based on the state change of a receiver. Therefore, it is necessary to find a method of expressing state changes of the receiver. States
16、of the service receivers are represented as a set of parameters called receiver state parameters (RSPs), which represent customer value in SE 2. All RSPs are assumed to be observable and controllable. RSPs are changed by service contents and service channels, as shown in Figure 1. Service contents a
17、re materials, energy, or information that directly change the receivers state. Service channels transfer, amplify, and control service contents. The parameters expressing service contents, which influence RSPs directly, are called contents parameters (CoPs). In the same way, the parameters of servic
18、e channels are called channel parameters (ChPs), which influence RSP indirectly. Thus, in SE, customer requirements are represented as RSPs, and the design of a service is based on the degree of customer satisfaction represented as the change of RSPs. 2.2 Function design of service contents &n
19、bsp;As mentioned before, the design of services must be based on customer satisfaction. Therefore, we need a modeling method that represents the relationship among customer value, service contents and service channels. In SE, a sub-model called view model is proposed to represent a functional service structure 2. A view model represents the mutual relationships among an RSP, CoPs and ChPs.
