外文翻譯--基于作業(yè)成本法的服務(wù)設(shè)計(jì)成本評(píng)估方法

1、中文 中文 4590 4590 字本科畢業(yè)論文（設(shè)計(jì)）外 文 翻 譯外文出處 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： 原

2、文：Cost Evaluation Method for Service Design Based on Activity Based CostingAbstract：As our economy matures, customers have begun to demand more services in addition to just industrial products. To address this problem, w

3、e 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 developer

4、s 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

5、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 s

6、olve 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 th

7、at 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, su

8、pplied largely by knowledge and 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 receiver [2]. According to the

9、 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

10、method of expressing state changes of the receiver. States 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 a

11、ssumed to be observable and controllable. RSPs are changed by ‘service contents’ and ‘service channels,’ as shown in Figure 1. Service contents are materials, energy, or information that directly change the receiver’s st

12、ate. 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

13、service 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 satisfacti

14、on represented as the change of RSPs. 2.2 Function design of service contents As mentioned before, the design of services must be based on customer satisfaction. Therefore, we need a modeling method that represents the r

15、elationship 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