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1、本科毕业论文（设计）外文翻译外文出处ManufacturingSystemsandTechnologiesfortheNewFrontier，2008.477-480.外文作者KojiKimita,TatsunoriHara,YoshikiShimomuraandTamioArai原文：CostEvaluationMethodforServiceDesignBasedonActivityBasedCostingAbstract：Asoureconomymatures,customershavebeguntodem
2、andmoreservicesinadditiontojustindustrialproducts.Toaddressthisproblem,werequireanovelengineeringmethodology,calledServiceEngineering(SE).SEaimstocreatevaluebycombiningservicesandproducts.SEfocusesmoreonincreasingcustomersatisfaction,whilegeneralservicedevelo
3、persneedtotakeintoaccounteconomiccostinordertobesuccessfulinbusiness.Thispaperproposesamethodtoevaluateservicefromthebothviewpointsofcustomerimportanceandeconomiccost.Theproposedmethodisverifiedthroughitsapplicationtoapracticalcase.Keywords:Product/ServiceSys
4、tems;DesignSupport;ActivityBasedCosting1.INTRODUCTIONEnvironmentalproblemshavebeenquiteseriousoveracoupleofdecades.Tosolvethisproblem,weshouldreducetheproductionandconsumptionvolumeofartifactstoanadequate,manageablesizewithoutmakingqualityofourlifelowerthanno
5、w.Consequently,wemustshifttothenewparadigmthataimatqualitativesatisfactionratherthanquantitativesufficiency,andthusthedecouplingofeconomicgrowthfrommaterialandenergyconsumption[1].Toachievethisparadigm,productsshouldhavemorevalues,suppliedlargelybyknowledgean
6、dservicecontents,ratherthanjustmaterialisticvalues.Thisdematerializationofproductsrequirestheenrichmentofservicecontents.Tothisend,weneedanovelengineeringmethodtoevaluateservicesandtodesigntheservices.ThisnovelengineeringmethodologyiscalledServiceEngineering(
7、SE),anditaimstocreatevaluebycombiningservicesandproducts[2].SEdiffersfromconventionalengineeringinthatthedesigntargetiscustomervalue,andthepurposeistoincreasecustomersatisfactionratherthantoachievemorefunctionalproductsorservices.ThepurposeofSE,whichiscurrent
8、lyunderdevelopment,istofulfilltherequirementsofcustomers.However,inordertobesuccessfulinbusiness,generalservicedesignersneedtotakeintoaccounttheeconomiccosts.Inotherwords,servicedesigners
