外文翻譯--基于作業(yè)成本法的服務(wù)設(shè)計(jì)成本評估方法-展示頁
2025-05-27 07:25本頁面
【正文】 service activity can be recognized as a means of actualizing a function. In SE, we propose a modeling framework to integrate the function and the service activity that was designed on the basis of the previously mentioned view models [7]. In this model, designers can describe service activities using the BPMN (Business Process Modeling Notation) model [8] according to a service blueprint [9]. The service blueprint, proposed by Shostack, is the most popular method of describing service activities in the field of service marketing. These activities are associated with functions in the view models. Service evaluation In SE, a method is proposed for evaluating services using QFD [5], which correspond to the view models. This method can quantify the importance of the service functions from the customer importance inputs obtained through QFD. A view model, which is represented by a graph structure, is converted into a matrix expression. A table similar to QFD is generated to appropriately reflect the Engineering Metrics of a product, ., a product’s quality characteristics, to meet the customer’s needs, or the VOC (Voice of the Customer). 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
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