基于作業(yè)成本法的服務(wù)設(shè)計成本評估方法【外文翻譯】

1、本科畢業(yè)論文（設(shè)計）外文翻譯外文出處ManufacturingSystemsTechnologiesftheNewFrontier，2008.477480.外文作者KojiKimitaTatsuniHaraYoshikiShimomuraTamioArai原文：原文：CostEvaluationMethodfServiceDesignBasedonActivityBasedCostingAbstract：Asoureconomymatu

2、rescustomershavebeguntodemmeservicesinadditiontojustindustrialproducts.ToaddressthisproblemwerequireanovelengineeringmethodologycalledServiceEngineering(SE).SEaimstocreatevaluebycombiningservicesproducts.SEfocusesmeoninc

3、reasingcustomersatisfactionwhilegeneralservicedevelopersneedtotakeintoaccounteconomiccostindertobesuccessfulinbusiness.Thispaperproposesamethodtoevaluateservicefromthebothviewpointsofcustomerimptanceeconomiccost.Thepropo

4、sedmethodisverifiedthroughitsapplicationtoapracticalcase.Keywds:ProductServiceSystemsDesignSupptActivityBasedCosting1.INTRODUCTIONEnvironmentalproblemshavebeenquiteseriousoveracoupleofdecades.Tosolvethisproblemweshouldre

5、ducetheproductionconsumptionvolumeofartifactstoanadequatemanageablesizewithoutmakingqualityofourlifelowerthannow.Consequentlywemustshifttothenewparadigmthataimatqualitativesatisfactionratherthanquantitativesufficiencythu

6、sthedecouplingofeconomicgrowthfrommaterialenergyconsumption[1].Toachievethisparadigmproductsshouldhavemevaluessuppliedlargelybyknowledgeservicecontentsratherthanjustmaterialisticvalues.ThisdematerializationofproductsFigu

7、re1:Definitionofaservice[2].Serviceisdefinedasanactivitybetweenaserviceprovideraservicereceivertochangethestateofthereceiver[2].Accdingtothedefinitionareceiverissatisfiedwhenhisherstatechangestoanewdesiredstate.Fthepurpo

8、seofSEthedesignofservicesmustbebasedonthestatechangeofareceiver.Therefeitisnecessarytofindamethodofexpressingstatechangesofthereceiver.Statesoftheservicereceiversarerepresentedasasetofparameterscalledreceiverstateparamet

9、ers(RSPs)whichrepresentcustomervalueinSE[2].AllRSPsareassumedtobeobservablecontrollable.RSPsarechangedby‘servicecontents’‘servicechannels’asshowninFigure1.Servicecontentsarematerialsenergyinfmationthatdirectlychangethere

10、ceiver’sstate.Servicechannelstransferamplifycontrolservicecontents.TheparametersexpressingservicecontentswhichinfluenceRSPsdirectlyarecalledcontentsparameters(CoPs).Inthesamewaytheparametersofservicechannelsarecalledchan

11、nelparameters(ChPs)whichinfluenceRSPindirectly.ThusinSEcustomerrequirementsarerepresentedasRSPsthedesignofaserviceisbasedonthedegreeofcustomersatisfactionrepresentedasthechangeofRSPs.2.2FunctiondesignofservicecontentsAsm

12、entionedbefethedesignofservicesmustbebasedoncustomersatisfaction.Therefeweneedamodelingmethodthatrepresentstherelationshipamongcustomervalueservicecontentsservicechannels.InSEasubmodelcalledviewmodelisproposedtorepresent