Abstract
In Service Engineering, an extended service cost analysis was proposed to evaluate service functions from the viewpoint of economic costs. However, the difficulties in the identification of entity cost and the specification of cost traceability still remain in the service cost analysis, and thus, the existing method is not necessarily useful for service designer with a very little knowledge of cost accounting. Therefore, this paper proposes the extended classification of service entity costs and the cost analysis table for analyzing the entity costs based on the classification of cost structure proposed in engineering design and cost tables proposed in value engineering.
