Abstract
In a restaurant, intangible services and tangible services such as food are provided for customers. To these services, each customer accumulates subjective added values and when the sum of them exceeds the price, he or she accepts the value of the services. Therefore, in the restaurant, by considering a food service as a project, accumulation of costs spent by the restaurant and accumulation of added values received by the customers in passage of time can be interpreted as earned values, respectively. In this paper, an analysis method is developed on a value creative process for a service management on the basis of a relation between the above two earned value curves.
