基于作业成本法的服务设计成本评估方法【外文翻译】.doc

1、本科毕业论文（设计）外文翻译外文出处MANUFACTURINGSYSTEMSANDTECHNOLOGIESFORTHENEWFRONTIER，2008477480外文作者KOJIKIMITA,TATSUNORIHARA,YOSHIKISHIMOMURAANDTAMIOARAI原文COSTEVALUATIONMETHODFORSERVICEDESIGNBASEDONACTIVITYBASEDCOSTINGABSTRACTASOURECONOMYMATURES,CUSTOMERSHAVEBEGUNTODEMANDMORESERVICESINADDITIONTOJUSTINDUSTRIALPRODU

2、CTSTOADDRESSTHISPROBLEM,WEREQUIREANOVELENGINEERINGMETHODOLOGY,CALLEDSERVICEENGINEERINGSESEAIMSTOCREATEVALUEBYCOMBININGSERVICESANDPRODUCTSSEFOCUSESMOREONINCREASINGCUSTOMERSATISFACTION,WHILEGENERALSERVICEDEVELOPERSNEEDTOTAKEINTOACCOUNTECONOMICCOSTINORDERTOBESUCCESSFULINBUSINESSTHISPAPERPROPOSESAMETHOD

3、TOEVALUATESERVICEFROMTHEBOTHVIEWPOINTSOFCUSTOMERIMPORTANCEANDECONOMICCOSTTHEPROPOSEDMETHODISVERIFIEDTHROUGHITSAPPLICATIONTOAPRACTICALCASEKEYWORDSPRODUCT/SERVICESYSTEMSDESIGNSUPPORTACTIVITYBASEDCOSTING1INTRODUCTIONENVIRONMENTALPROBLEMSHAVEBEENQUITESERIOUSOVERACOUPLEOFDECADESTOSOLVETHISPROBLEM,WESHOUL

4、DREDUCETHEPRODUCTIONANDCONSUMPTIONVOLUMEOFARTIFACTSTOANADEQUATE,MANAGEABLESIZEWITHOUTMAKINGQUALITYOFOURLIFELOWERTHANNOWCONSEQUENTLY,WEMUSTSHIFTTOTHENEWPARADIGMTHATAIMATQUALITATIVESATISFACTIONRATHERTHANQUANTITATIVESUFFICIENCY,ANDTHUSTHEDECOUPLINGOFECONOMICGROWTHFROMMATERIALANDENERGYCONSUMPTION1TOACHI

5、EVETHISPARADIGM,PRODUCTSSHOULDHAVEMOREVALUES,SUPPLIEDLARGELYBYKNOWLEDGEANDSERVICECONTENTS,RATHERTHANJUSTMATERIALISTICVALUESTHISDEMATERIALIZATIONOFPRODUCTSREQUIRESTHEENRICHMENTOFSERVICECONTENTSTOTHISEND,WENEEDANOVELENGINEERINGMETHODTOEVALUATESERVICESANDTODESIGNTHESERVICESTHISNOVELENGINEERINGMETHODOLO

6、GYISCALLEDSERVICEENGINEERINGSE,ANDITAIMSTOCREATEVALUEBYCOMBININGSERVICESANDPRODUCTS2SEDIFFERSFROMCONVENTIONALENGINEERINGINTHATTHEDESIGNTARGETISCUSTOMERVALUE,ANDTHEPURPOSEISTOINCREASECUSTOMERSATISFACTIONRATHERTHANTOACHIEVEMOREFUNCTIONALPRODUCTSORSERVICESTHEPURPOSEOFSE,WHICHISCURRENTLYUNDERDEVELOPMENT

7、,ISTOFULFILLTHEREQUIREMENTSOFCUSTOMERSHOWEVER,INORDERTOBESUCCESSFULINBUSINESS,GENERALSERVICEDESIGNERSNEEDTOTAKEINTOACCOUNTTHEECONOMICCOSTSINOTHERWORDS,SERVICEDESIGNERSSHOULDEVALUATEASERVICEFROMTHEVIEWPOINTSOFBOTHCUSTOMERSATISFACTIONANDECONOMICCOSTSINORDERTOSERVETHISNEED,THISPAPERPROPOSESAMETHODTOCAL

8、CULATETHEECONOMICCOSTOFASERVICEANDTOSUPPORTSERVICEDESIGNERSINFINDINGCONCRETEWAYSTOREDUCETHESERVICECOSTSFIRST,THEMODELINGMETHODOFSEISADOPTEDINSE,SERVICECONTENTSAREREPRESENTEDASASETOFFUNCTIONSANDENTITIESTHEN,AMANAGEMENTACCOUNTINGMETHODKNOWNASABCACTIVITYBASEDCOSTING3ISAPPLIEDTOTHESEMODELABCISACOSTINGME

9、THODOLOGYUSEDTOTRACEOVERHEADCOSTSFORCOSTOBJECTSSUCHASPRODUCTS,PROCESSES,ANDDEPARTMENTSWITHRESPECTTOASERVICE,THISISANAPPROPRIATEMETHODOWINGTOTHECHARACTERISTICSOFTHESERVICEHIGHRATEOFOVERHEADCOSTSINTHETOTALCOSTSONTHEOTHERHAND,INSE,AMETHODHASBEENDEVELOPEDTOEVALUATETHEIMPORTANCEOFFUNCTIONSFROMTHEVIEWPOIN

10、TOFCUSTOMERIMPORTANCE4THISMETHODALLOCATESCUSTOMERIMPORTANCETOFUNCTIONSBYADOPTINGTWOMETHODSQFDQUALITYFUNCTIONDEPLOYMENT5ANDDEMATELDECISIONMAKINGTRIALANDEVALUATIONLABORATORY6THERESULTSOFTHISMETHODAREUSEDINPORTFOLIOANALYSISTOEVALUATEFUNCTIONSFROMTHEVIEWPOINTSOFECONOMICCOSTANDCUSTOMERIMPORTANCETHEPRESEN

11、TMETHODISVERIFIEDTHROUGHANEXAMPLEPRESENTEDHEREIN2SERVICEENGINEERING21DEFINITIONOFSERVICEFIGURE1DEFINITIONOFASERVICE2SERVICEISDEFINEDASANACTIVITYBETWEENASERVICEPROVIDERANDASERVICERECEIVERTOCHANGETHESTATEOFTHERECEIVER2ACCORDINGTOTHEDEFINITION,ARECEIVERISSATISFIEDWHENHIS/HERSTATECHANGESTOANEWDESIREDSTA

12、TEFORTHEPURPOSEOFSE,THEDESIGNOFSERVICESMUSTBEBASEDONTHESTATECHANGEOFARECEIVERTHEREFORE,ITISNECESSARYTOFINDAMETHODOFEXPRESSINGSTATECHANGESOFTHERECEIVERSTATESOFTHESERVICERECEIVERSAREREPRESENTEDASASETOFPARAMETERSCALLEDRECEIVERSTATEPARAMETERSRSPS,WHICHREPRESENTCUSTOMERVALUEINSE2ALLRSPSAREASSUMEDTOBEOBSE

13、RVABLEANDCONTROLLABLERSPSARECHANGEDBYSERVICECONTENTSANDSERVICECHANNELS,ASSHOWNINFIGURE1SERVICECONTENTSAREMATERIALS,ENERGY,ORINFORMATIONTHATDIRECTLYCHANGETHERECEIVERSSTATESERVICECHANNELSTRANSFER,AMPLIFY,ANDCONTROLSERVICECONTENTSTHEPARAMETERSEXPRESSINGSERVICECONTENTS,WHICHINFLUENCERSPSDIRECTLY,ARECALL

14、EDCONTENTSPARAMETERSCOPSINTHESAMEWAY,THEPARAMETERSOFSERVICECHANNELSARECALLEDCHANNELPARAMETERSCHPS,WHICHINFLUENCERSPINDIRECTLYTHUS,INSE,CUSTOMERREQUIREMENTSAREREPRESENTEDASRSPS,ANDTHEDESIGNOFASERVICEISBASEDONTHEDEGREEOFCUSTOMERSATISFACTIONREPRESENTEDASTHECHANGEOFRSPS22FUNCTIONDESIGNOFSERVICECONTENTSA

15、SMENTIONEDBEFORE,THEDESIGNOFSERVICESMUSTBEBASEDONCUSTOMERSATISFACTIONTHEREFORE,WENEEDAMODELINGMETHODTHATREPRESENTSTHERELATIONSHIPAMONGCUSTOMERVALUE,SERVICECONTENTSANDSERVICECHANNELSINSE,ASUBMODELCALLEDVIEWMODELISPROPOSEDTOREPRESENTAFUNCTIONALSERVICESTRUCTURE2AVIEWMODELREPRESENTSTHEMUTUALRELATIONSHIP

16、SAMONGANRSP,COPSANDCHPSANRSPCHANGESONLYACCORDINGTOTHECONTENTSOFTHESERVICERECEIVEDINOTHERWORDS,SERVICERECEIVERSEVALUATESERVICECONTENTSWHENTHEYRECEIVETHESERVICESERVICECHANNELSAREEVALUATEDINDIRECTLYBYTHERECEIVERANDTHUSDONOTINFLUENCETHERSPINSE,WEASSUMETHATSERVICECONTENTSANDSERVICECHANNELSARECOMPRISEDOFV

17、ARIOUSFUNCTIONSTODESCRIBETHESEFUNCTIONS,FUNCTIONNAMESANDFUNCTIONPARAMETERSFPSAREDEFINEDCONSEQUENTLY,BOTHCOPSANDCHPSBELONGTOFPSTHESEFUNCTIONSAREACTUALIZEDBYENTITIESANENTITYINAVIEWMODELREPRESENTSNOTONLYPHYSICALPRODUCTSBUTALSOFACILITIES,EMPLOYEES,INFORMATIONSYSTEMSANDSOFORTHASSHOWNINFIGURE2,AVIEWMODELI

18、SEXPRESSEDVISUALLYUSINGATREESTRUCTURE,ANDTHUSALLOWSSERVICEDESIGNERSTOOBTAINRELATIONSHIPSAMONGANRSP,FUNCTIONSANDACTUALENTITIESFIGURE2ASIMPLEEXAMPLEOFVIEWMODEL223SERVICEACTIVITYDESIGNAFUNCTIONISREALIZEDBYACERTAINBEHAVIOROFTHEPHYSICALSTRUCTUREINTHISCONTEXT,ASERVICEACTIVITYCANBERECOGNIZEDASAMEANSOFACTUA

19、LIZINGAFUNCTIONINSE,WEPROPOSEAMODELINGFRAMEWORKTOINTEGRATETHEFUNCTIONANDTHESERVICEACTIVITYTHATWASDESIGNEDONTHEBASISOFTHEPREVIOUSLYMENTIONEDVIEWMODELS7INTHISMODEL,DESIGNERSCANDESCRIBESERVICEACTIVITIESUSINGTHEBPMNBUSINESSPROCESSMODELINGNOTATIONMODEL8ACCORDINGTOASERVICEBLUEPRINT9THESERVICEBLUEPRINT,PRO

20、POSEDBYSHOSTACK,ISTHEMOSTPOPULARMETHODOFDESCRIBINGSERVICEACTIVITIESINTHEFIELDOFSERVICEMARKETINGTHESEACTIVITIESAREASSOCIATEDWITHFUNCTIONSINTHEVIEWMODELS24SERVICEEVALUATIONINSE,AMETHODISPROPOSEDFOREVALUATINGSERVICESUSINGQFD5,WHICHCORRESPONDTOTHEVIEWMODELSTHISMETHODCANQUANTIFYTHEIMPORTANCEOFTHESERVICEF

21、UNCTIONSFROMTHECUSTOMERIMPORTANCEINPUTSOBTAINEDTHROUGHQFDAVIEWMODEL,WHICHISREPRESENTEDBYAGRAPHSTRUCTURE,ISCONVERTEDINTOAMATRIXEXPRESSIONATABLESIMILARTOQFDISGENERATEDTOAPPROPRIATELYREFLECTTHEENGINEERINGMETRICSOFAPRODUCT,IE,APRODUCTSQUALITYCHARACTERISTICS,TOMEETTHECUSTOMERSNEEDS,ORTHEVOCVOICEOFTHECUST

22、OMERINADDITION,THEDEMATELMETHOD6ISUSEDTOCONDUCTAQUANTITATIVEANALYSISBYCLASSIFYINGTHEFPSINTOCOPSORCHPS,DEPENDINGONWHETHERORNOTTHEYDIRECTLYAFFECTTHERSPUSINGTHISMETHOD,RSPIMPORTANCE,WHICHISDETERMINEDBYTHECUSTOMERS,ISCONVERTEDINTOFPIMPORTANCECONSEQUENTLY,SERVICEDESIGNERSCANOBTAINTHEFUNCTIONIMPORTANCETHA

23、TREFLECTSTHECUSTOMERSNEEDS3ACTIVITYBASEDCOSTINGFIGURE3RELATIONSHIPAMONGRESOURCES,ACTIVITIESANDCOSTOBJECTSABCISACOSTINGMETHODOLOGYUSEDTOTRACEOVERHEADCOSTSFORCOSTOBJECTSSUCHASPRODUCTS,PROCESSES,ANDDEPARTMENTSINABC,THERESOURCECOSTS,WHICHINCLUDETHEOVERHEADCOST,CANBEALLOCATEDTOTHECOSTOBJECTSBASEDONTHEACT

24、IVITIESACTIVITIESARETHEOPERATIONSNEEDEDTOIMPLEMENTTASKS,ANDRESOURCESSUCHASLABOR,ELECTRICITY,ANDFACILITIESARECONSUMEDTOPERFORMTHEACTIVITIESFOREXAMPLE,INORDERTODELIVERAPRODUCT,ACTIVITIESSUCHASDESIGNING,ASSEMBLY,ANDSHIPPINGAREESSENTIALMOREOVER,FORTHESEACTIVITIES,THEABOVEMENTIONEDRESOURCESARECONSUMEDTHE

25、ABCPROCEDURECOMPRISESTWOSTAGESINTHEFIRSTSTAGE,THERESOURCECOSTSAREASSOCIATEDWITHACTIVITIESBASEDONACOSTDRIVERACOSTDRIVERISTHECRITERIONFORCOSTALLOCATIONINORDERTOAPPROPRIATELYASSIGNTHERESOURCECOSTTOEACHACTIVITY,COSTDRIVERSHAVETOBEAPPROPRIATELYIDENTIFIEDFOREACHRESOURCEFORINSTANCE,THERESOURCESALARYMAYBEDR

26、IVENBYTHEAMOUNTOFTIMETHEEMPLOYEESPENDSONANACTIVITYINTHESECONDSTAGE,COSTSAREALLOCATEDTOTHECOSTOBJECTSINSTEADOFACTIVITIESBASEDONTHENUMBEROFACTIVITIESTHECOSTOBJECTSCONSUMETHISSTAGECANBEACHIEVEDBYUSINGCOSTDRIVERSSIMILARTOTHEPREVIOUSSTAGETHUS,ABCCALCULATESTHEECONOMICCOSTSBYALLOCATINGRESOURCECOSTSFORACTIV

27、ITIESFIGURE3ILLUSTRATESTHERELATIONSHIPAMONGCOSTOBJECTS,ACTIVITIESANDRESOURCES4THEPRESENTMETHODINORDERTOCALCULATETHEECONOMICCOSTOFFUNCTIONS,WENEEDTOIDENTIFYTHERELATIONSHIPBETWEENRESOURCESANDACTIVITIES,ACCORDINGTOABCONTHEOTHERHAND,INSE,WECANOBTAINTHERELATIONSHIPBETWEENFUNCTIONSANDACTUALENTITIESINTHESE

28、RVICESBASEDONTHEVIEWMODELSHERE,THEENTITIES,WHICHACTUALIZETHEFUNCTION,CONTAINPHYSICALPRODUCTS,FACILITIES,EMPLOYEES,ANDSOONTHISIMPLIESTHATWECANIDENTIFYTHEENTITIESASRESOURCESINABCFURTHERMORE,SERVICEACTIVITIESAREASSOCIATEDWITHTHEFUNCTIONSINTHEVIEWMODELSASARESULT,EACHACTIVITYDURINGASERVICEDELIVERYPROCESS

29、ISRELATEDTOTHEENTITIESBASEDONTHERELATIONSHIPBETWEENTHEFUNCTIONSANDTHEENTITIESTHUS,SERVICEDESIGNERSCANIDENTIFYTHERELATIONSHIPBETWEENENTITIESRESOURCESANDSERVICEACTIVITIES,ANDCALCULATETHEECONOMICCOSTOFEACHSERVICEACTIVITYANDFUNCTIONACCORDINGTOABCTHEPROCEDURESOFTHEPRESENTMETHODAREDESCRIBEDINFIGURE4THEYBE

30、GINWITHFUNCTIONDESIGNTOOBTAINTHERELATIONSHIPBETWEENFUNCTIONSANDENTITIESRESOURCESINTHISSTEP,AVIEWMODELISADOPTEDASTHEMETHODOFDESCRIBINGTHEFUNCTIONALSTRUCTUREFURTHER,SERVICEACTIVITIESAREDESIGNEDBASEDONTHEVIEWMODELEACHACTIVITYDESIGNEDINTHISSTEPISRELATEDTOTHEFUNCTIONSINTHEVIEWMODELCONSEQUENTLY,WECANOBTAI

31、NTHERELATIONSHIPBETWEENSERVICEACTIVITIESANDENTITIESRESOURCESNEXT,THEFUNCTIONANALYSISISPERFORMEDWITHRESPECTTOECONOMICCOSTSANDCUSTOMERIMPORTANCEFINALLY,THESERESULTSAREUSEDINPORTFOLIOANALYSISTOEVALUATEFUNCTIONSFROMTHEVIEWPOINTSOFECONOMICCOSTANDCUSTOMERIMPORTANCEFIGURE4THEPROPOSALPROCEDURES5APPLICATIONT

32、HEPROPOSEDMETHODWASIMPLEMENTEDBYCONSIDERINGANEXAMPLEFROMTHESUPPORTSERVICEFORTHEINTRODUCTIONOFANITSYSTEMTHISSERVICEINVOLVESSUPPORTINGACLIENTFIRMININTRODUCINGANITSYSTEMITINCLUDESASURVEYOFTHECURRENTBUSINESSPROCESS,TAKINGDECISIONSONTHECONCEPTOFITINTRODUCTION,ANDSOONINTHISAPPLICATION,THEDESIGNPLANNINGPHA

33、SEINITINTRODUCTIONWASCONSIDEREDASTHESCOPEOFTHEAPPLICATIONTHISSECTIONEXPLAINSTHEAPPLICATIONBYFOCUSINGONTHEEVALUATIONOFECONOMICCOSTSFIRST,WEIMPLEMENTEDFUNCTIONDESIGNTOOBTAINTHEFUNCTIONSOFSERVICECONTENTSANDENTITIESCORRESPONDINGTORESOURCESTHISWASEXECUTEDACCORDINGTOTHEVIEWMODELFIRST,WEDETERMINEDTHEREQUIR

34、EMENTSOFTHECLIENTFIRMCORRESPONDINGTORSPTHROUGHABRAINSTORMINGSESSIONCONSEQUENTLY,WEENUMERATEDTHREERSPSDESIGNQUALITYOFITINTRODUCTION,PLANNINGEFFICIENCYWITHRESPECTTOITSDESIGN,ANDPLANNINGQUALITYOFITSDESIGNNEXT,THESERSPSWEREDECOMPOSEDINTOFUNCTIONSANDENTITIESTHATREALIZEDTHESTATECHANGEOFTHERSPSCONSEQUENTLY

35、,EIGHTEENFUNCTIONSWEREENUMERATEDSEETABLE1WITHREGARDTOENTITY,WECHOSETHEEMPLOYEESTHATCONSISTOFCLASSACONSULTANT,CLASSBCONSULTANTANDSYSTEMENGINEERSECOND,THESERVICEACTIVITYDESIGNWASIMPLEMENTEDBASEDONTHEVIEWMODELESTABLISHEDINTHEPREVIOUSSTEPCONSEQUENTLY,17ACTIVITIESWEREENUMERATEDSEETABLE2TABLE2THELISTOFTHE

36、ACTIVITIESNEXT,EACHFUNCTIONWASANALYZEDFROMTHEVIEWPOINTOFECONOMICCOSTSBYUSINGABCTHEINITIALSTEPWASTOALLOCATETHERESOURCECOSTSTOACTIVITIESBASEDONTHECOSTDRIVERINTHISCASE,THERESOURCEANDLABORCOSTSWEREALLOCATEDTOSERVICEACTIVITIESBASEDONTHEAMOUNTOFTIMETHEEMPLOYEESSPENTONEACHACTIVITYASMENTIONEDBEFORE,SINCESER

37、VICEACTIVITYISAMEANSOFACTUALIZINGAFUNCTION,THEYAREASSOCIATEDWITHTHEFUNCTIONSTHEREFORE,THEENTITIESTHATARERELATEDTOACERTAINSERVICEACTIVITYAREIDENTIFIEDFROMTHERELATIONSHIPBETWEENTHEFUNCTIONSANDENTITIES,IFTHEREEXISTSEVERALENTITIESINSERVICENEXT,THECOSTOFEACHACTIVITYWASASSIGNEDTOFUNCTIONSEACHSERVICEACTIVI

38、TYWASDIVIDEDAMONGTHEFUNCTIONSRELATEDTOTHESERVICEACTIVITYACCORDINGTOTHEPROPORTIONOFCONTRIBUTIONFORINSTANCE,THESERVICEACTIVITYSURVEYTHECURRENTSITUATIONWASDIVIDEDINTOTWOFUNCTIONSGRASPTHECURRENTSITUATIONANDEXPOSECUSTOMERNEEDSTHERATIOOFTHECONTRIBUTIONWAS03AND07,FIGURE5FUNCTIONACTIVITYMATRIXRESPECTIVELYHO

39、WEVER,NOWIDELYAUTHORIZEDRECOMMENDATIONISPROVIDEDWITHRESPECTTOQUANTIFYINGTHECONTRIBUTIONTHUS,THEALLOCATIONSHOULDBEEXECUTEDBYATEAMOFEXPERTSTOENSUREGOODQUALITYOFRESULTSFINALLY,THEECONOMICCOSTOFEACHFUNCTIONWASCALCULATED,ASSHOWNINFIGURE5ONTHELOWESTLINESIMULTANEOUSLY,ACUSTOMERIMPORTANCEANALYSISWASCONDUCTE

40、DFURTHER,BYUSINGTHERESULTSOBTAINEDFROMTHEANALYSISOFTHEFUNCTIONSFROMTHEECONOMICCOSTSANDCUSTOMERIMPORTANCE,PORTFOLIOANALYSISWASCONDUCTED,ASSHOWNINFIGURE6DEPENDINGONTHEAREAINTHEPORTFOLIO,THEIMPROVEMENTSTRATEGIESFOREACHFUNCTIONCANBEGENERATEDFORINSTANCE,FORANAREAWITHHIGHECONOMICCOSTSANDHIGHCUSTOMERIMPORT

41、ANCE,THEIMPROVEMENTSTRATEGYISTOREALIZETHISFUNCTIONBYREDUCINGITSECONOMICCOST,EG,DESIGNITINTRODUCTIONCLEARLYF4FORANAREAWITHHIGHECONOMICCOSTSANDLOWCUSTOMERIMPORTANCE,THEIMPROVEMENTSTRATEGYISTOEXCLUDETHISFUNCTION,EG,OBTAINTHECUSTOMERSCONSENTTOTHEDESIGNF66CONCLUSIONTHISPAPERPROPOSEDAMETHODTOEVALUATESERVI

42、CEFROMTHEVIEWPOINTSOFCUSTOMERSDEMANDSANDECONOMICCOSTCONCRETELY,THEPRESENTMETHODENABLESSERVICEDESIGNERSTOCALCULATEECONOMICCOSTOFFUNCTIONSOFSERVICETHEAPPLICATIONSUGGESTEDTHATTHEMETHODCOULDSUPPORTSERVICEDESIGNERSWITHFINDINGIMPROVEMENTSFORREDUCINGCOSTFUTUREWORKSINCLUDEDEVELOPINGWELLESTABLISHEDMETHODTOQU

43、ANTIFYTHECONTRIBUTIONTHATISUSEDTOALLOCATEACTIVITYCOSTSTOFUNCTIONSSOURCEKOJIKIMITA,TATSUNORIHARA,YOSHIKISHIMOMURAANDTAMIOARAICOSTEVALUATIONMETHODFORSERVICEDESIGNBASEDONACTIVITYBASEDCOSTINGMMANUFACTURINGSYSTEMSANDTECHNOLOGIESFORTHENEWFRONTIER,2008477480译文基于作业成本法的服务设计成本评估方法摘要随着经济的成熟发展，客户已经开始要求更多的服务，而不仅

44、仅局限于工业产品了。为了更好的解决这个问题，我们需要新的工程方法，称之为服务工程（简称SE）。服务工程的目的就是通过把产品和服务综合起来，从而创造价值。服务工程更注重提高客户满意度，而一般的服务商为了获得商业成功需要考虑经济成本。本文从客户的重要性和经济成本两个观点来为评估服务研究出一种方法，该方法是通过实际案例验证过的。关键词产品/服务体系、设计支持、作业成本法。1引言环境问题在几十年间已经变得相当的严重了，为了解决这个问题，我们应该将产品的生产和消耗减少到足量即可，提高管理规模使我们的生活质量不再像现在一样低下。因此，我们必须转移到新的模式，目标放在质量满意度而不是数量充足上，从而从材料和

45、能源消费来耦合经济的增长脱钩。为了实现这种模式，产品应该有更多的价值，主要通过知识和提供的服务内容上实现，而不仅仅是物质的价值。这种产品的非物质化，需要丰富服务的内容。为此，我们需要一个新的工程方法来评估和设计服务，这种新颖的工程方法被称为服务工程，重点就是通过合并产品和服务来创造价值。服务工程不同于传统的工程，设计目标是客户价值，其目的是为了提高客户满意度，而不是实现更多的功能性产品或服务。服务工程的意图现在还不完善，其目的是满足客户的要求。然而，为了商业成功，一般服务设计者需要考虑到经济成本。换句话说，服务设计人员应该从客户满意度和经济成本的观点来评价服务，为了满足这种需要，本文提出了一种

46、方法来计算服务的经济成本，并支持服务设计师寻找具体的方法来减少服务的成本。首先，服务工程建模方法被采用。在服务过程模型中，服务内容表示为一组函数和实体。然后，管理会计方法为ABC法（作业成本法）适用于已知的服务工程模型。ABC法是一个用于跟踪的成本计算方法，如产品、过程和各部门的成本对象的间接费用。对于一个服务，这是一个适当的方法，因为服务具有这样的特点总成本的间接费用率很高。另一方面，在服务工程中，已经从客户重要性的观点制定出成熟的评价函数方法，此方法通过两个方式分配客户重要性函数质量函数将展开决策试验和评价实验。这种方法从经济成本和客户的重要性的观点来投资组合分析、评估功能，该方法已经通过

47、一个具体的实例来进行了验证。2服务工程21服务的定义图1服务的定义服务是由服务供应商提供并改变服务享受者状态的一种活动。根据定义，一个服务享受者得到满足的时候，他的状态提升到一个新的理想状态层面。服务工程的目的，就是服务的设计必须基于服务享受者状态的改变。因此，有必要找到一种表达服务享受者状态变化的方法。该服务享受者的状态体现了一系列的参数，叫做服务享受者状态参数，一个所谓的服务享受者状态参数，代表了客户在服务工程中的期望值。所有的服务享受者状态参数被认定来观察和控制。服务享受者状态参数是随着“服务内容”和“服务渠道”的改变而改变的，如图1所示。服务内容是材料、能源、信息、直接更改接收的状态。

48、服务渠道转移、放大、控制服务内容，从而影响服务享受者状态参数，被称为内容参数通报（COP）。以同样的方式，服务渠道的参数称为通道参数（CHPS），它间接影响着服务享受者状态参数。因此，在服务工程中，客户的要求表示为服务享受者状态参数，而服务设计是建立在以客户满意度为代表的服务享受者状态参数的变化上。22服务功能设计内容正如前面提到的，服务的设计必须根据客户的满意度。因此，我们需要一个建模方法，表现在顾客价值、服务内容和服务渠道的关系上。在服务工程中，称为视图模型的子模型，代表了一个功能性服务结构。视图模型代表了服务享受者状态参数，COPS和CHPS之间的相互关系。一种服务享受者状态参数的变动只

49、依赖服务内容。换句话说，服务享受者接收到服务时就对服务内容有了一定的评价。服务渠道对服务享受者进行间接评估，因此不会影响服务享受者状态参数。在服务工程中，我们假设服务内容和服务渠道是由各种功能组成的。为了描述这些函数，给函数名和函数参数（FPS）下了定义。因此，COPS和CHPS都属于函数参数。这些功能是通过变形来实现的。视图模型中的一个实体代表的不只是有形产品，而且还包括设施、员工、信息系统等等。如图2所示，视图模型直观形象地表示使用的树型结构，从而使设计人员能够获得服务享受者状态参数、职能和实际实体之间的关系。图2一个简单的视图模型例子23服务活动的设计一个函数是由某些物理结构来实现的。在此背景下，服务活动被确认为一个函数的实施办法。在服务工程中，我们提出了一个模型框架来整合功能和服务活动，是根据前面提到的查看模型的基础上设计的。在此模型中，设计人员可以根据模型服务蓝图使用BPMN（业务流程建模标注）。服务蓝图，由SHOSTACK提出，是在服务活动中描述服务营销领域最常用的方法。这些活动都是视图模型的关键函数。24服务评价在服务工程中，使用评价服务质量函数方法已经被推荐用来评价服务，它们分别对应视图模型。这种方法可以通过QFD从客户获取的投入来量化服务函数的重要性。视图模型，它是由一个图结构来表示的，进而转换成一个矩阵的表达。类似的质量函数展