Citation:
K. Kimita, T. Hara, Y. Shimomura, T. Arai. (2009) Cost evaluation method for service design based on activity based costing. Proceedings of the 1st CIRP Industrial Product-Service Systems (IPS2) Conference, Cranfield University, 1-2 April 2009, pp. 224
Abstract:
As our economy matures, customers have begun to demand more services in addition to just industrial
products. To address this problem, designers 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 viewpoints
of customer importance and economic cost. The proposed method is verified through its application to a
practical case.
