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-全文預(yù)覽
【正文】 tomer). In addition, the DEMATEL method [6] is used to conduct a quantitative analysis by classifying the FPs into CoPs or ChPs, depending on whether or not they directly affect the RSP. Using this method, RSP importance, which is determined by the customers, is converted into FP importance. Consequently, service designers can obtain the function importance that reflects the customers’ needs. 3 .ACTIVITY BASED COSTING Figure 3: Relationship among resources, activities and cost objects. ABC is a costing methodology used to trace overhead costs for cost objects such as products, processes, and departments. In ABC, the resource costs, which include the overhead cost, can be allocated to the cost objects based on the activities. Activities are the operations needed to implement tasks, and resources such as labor, electricity, and facilities are consumed to perform the activities. For example, in order to deliver a product, activities such as designing, assembly, and shipping are essential. Moreover, for these activities, the abovementioned resources are consumed. The ABC procedure prises two stages. In the first stage, the resource costs are associated with activities based on a cost driver. A cost driver is the criterion for cost allocation. In order to appropriately assign the resource cost to each activity, cost drivers have to be appropriately identified for each resource. For instance, the resource ‘salary’ may be driven by the amount of time the employee spends on an activity. In the second stage, costs are allocated to the cost objects instead of activities based on the number of activities the cost objects consume. This stage can be achieved by using cost drivers similar to the previous stage. Thus, ABC calculates the economic costs by allocating resource costs for activities. Figure 3 illustrates the relationship among cost objects, activities and resources. 4 .THE PRESENT METHOD In order to calculate the economic cost of functions, we need to identify the relationship between resources and activities, according to ABC. On the other hand, in SE, we can obtain the relationship between functions and actual entities in the services based on the view models. Here, the entities, which actualize the function, contain physical products, facilities, employees, and so on. This implies that we can identify the entities as resources in ABC. Furthermore, service activities are associated with the functions in the view models. As a result, each activity during a service delivery process is related to the entities based on the relationship between the functions and the entities. Thus, service designers can identify the relationship between entities (resources) and service activities, and calculate the economic cost of each service activity and function according to ABC. The procedures of the present method are described in Figure 4. They begin with function design to obtain the relationship between functions and entities (resources). In this step, a view model is adopted as the method of describing the functional structure. Further, service activities are designed based on the view model. Each activity designed in this step is related to the functions in the view model. Consequently, we can obtain the relationship between service activities and entities (resources). Next, the function analysis is performed with respect to economic costs and customer importance. Finally, these results are used in portfolio analysis to evaluate functions from the viewpoints of economic cost and customer importance. Figure 4: The proposal procedures. 5 .APPLICATION The proposed method was implemented by considering an example from the support service for the introduction of an IT system. This service involves supporting a client firm in introducing an IT system. It includes a survey of the current business process, taking decisions on the concept of IT introduction, and so on. In this application, the designplanning phase in IT introduction was considered as the scope of the application. This section explains the application by focusing on the evaluation of economic costs. First, we implemented function design to obtain the functions of service contents and entities corresponding to resources. This was executed according to th
畢業(yè)設(shè)計(jì)相關(guān)推薦
鄂ICP備17016276號(hào)-1