外文翻譯--基于作業(yè)成本法的服務(wù)設(shè)計成本評估方法-在線瀏覽
2025-07-31 07:25本頁面
【正文】 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 the view model. First, we determined the requirements of the client firm (corresponding to RSP) through a brainstorming session. Consequently, we enumerated three RSPs: design quality of IT introduction, planning efficiency with respect to its design, and planning quality of its design. Next, these RSPs were deposed into functions and entities that realized the state change of the RSPs. Consequently, eighteen functions were enumerated (see Table 1). . With regard to entity, we chose the employees that consist of classA consultant, classB consultant and system engineer. Second, the service activity design was implemented based on the view model established in the previous step. Consequently, 17 activities were enumerated (see Table 2). Table 2: The list of the activities. Next, each function was analyzed from the viewpoint of economic costs by using ABC. The initial step was to allocate the resource costs to activities based on the cost driver. In this case, the resource and labor costs were allocated to service activities based on the amount of time the employees spent on each activity. As mentioned before, since service activity is a means of actualizing a function, they are associated with the functions. Therefore, the entities that are related to a certain service activity are identified from the relationship between the functions and entities, if there exist several entities in service. Next, the cost of each activity was assigned to functions. Each service activity was divided among the functions related to the service activity according to the proportion of contribution. For instance, the service activity ‘Survey the current situation’ was divided into two functions: grasp the current situation and expose customer needs. The ratio of the contribution was and , Figure 5: FunctionActivity matrix. respectively. However, no widely authorized remendation is provided with respect to quantifying the contribution. Thus, the allocation should be executed by a team of experts to ensure good quality of results. Finally, the economic cost of each function was calculated, as shown in Figure 5 (on the lowest line). Simultaneously, a customer importance analysis was conducted. Further, by using the results obtained from the analysis of the functions from the economic costs and customer importance, portfolio analysis was conducted, as shown in Figure 6. Depending on the area in the portfolio, the improvement strategies for each function can be generated. For instance, for an area with high economic costs and high customer importance, the improvement strategy is to realize this function by reducing its economic cost, ., ‘Design IT introduction clearly (F4)’. For an area with high economic costs and low customer importance, the improvement strategy is to exclude this function, ., ‘Obtain the customer39。中文 4590 字 本科畢業(yè)論文（設(shè)計） 外 文 翻 譯 外文出處 Manufacturing Systems and Technologies for the New Frontier ， . 外文作者 Koji Kimita, Tatsunori Hara, Yoshiki Shimomura and Tamio Arai 原文： Cost Evaluation Method for Service Design
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