Abstract
To reconsider the current mass production paradigm and to make products have more added values largely from knowledge and service contents to compensate volume reduction under the concept of dematerialization, we need new engineering methods to look at services, rather than just functions, called ″Service Engineering.″ In Service Engineering, it is desired that both of receiver′s value and provider's value are satisfied concurrently. This paper aims at proposing a method for keeping a balance of receiver's value and provider's value in a service by measuring both of receiver′s satisfaction and provider's side cost.