In Service Engineering, as service is represented with its functions and entities that are needed to realize the functions. When designing services, service designers have to consider mainly two types of entities, human and physical products. Humans and products have their own features as function carriers. Therefore, it is necessary for service designers to design appropriate entities for each function of a service. However, to determine appropriate entities is difficult for novice designers without any supports. In this paper, we develop a matrix that helps service designers determine appropriate entities from the view point of differences in features between human and products.
