抄録
Service Engineering is one of the ″knowledge″ focuses customer value or creates value by combining service and product. On one hand, an economic cost for producing a product and/or service is also frequently considered by any organizations. Thus, in Service Engineering, the cost evaluation method was proposed to evaluate service from the viewpoints of customer importance and economic cost while this method is no consideration of ″difference between direct and indirect cost for cost object″ and ″depreciation cost of entity″, which may affect an actual amount of economic cost. Thus, this paper proposes a cost classification based on accounting perspective in order to improve existing analysis process of economic cost.
