外文翻译--基于作业成本法的服务设计成本评估方法.docVIP

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 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 by combining 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 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/Service 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 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 by combining services and products [2]. SE differs from conventional engineer