2021 Volume 21 Pages 7-10
“Servitization” is progressing not only in the manufacturing industry but also in the retail and service industries. However, “servitization” in SMEs has been delayed. The reason is that the quality of conduct of the method of servitization is low. Now is the time to build a methodology for servitization in SMEs. It is required that a concrete method be examined. The purpose of this research is to clarify management issues during servitization and to sort out improvement points to overcome those issues. In this paper, we examined the subscription revenue model that supports the business model of continuous transactions (recurring business). Specifically, we presented a mathematical model for generating profits.