外文翻译--基于作业成本法的服务设计成本评估方法(编辑修改稿)

外文翻译--基于作业成本法的服务设计成本评估方法(编辑修改稿)内容摘要：

xample, 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 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 al。