抄録
In Service Engineering, the cost evaluation method was proposed based on accounting methods. In this existing method, the entity cost table involves the cost classification that was proposed for supporting service designer to determine the entity cost. However, the difficulties still remain in the definition of cost drivers. As a result, the existing method is still not necessarily useful for a service designer who has few knowledge of accounting method. Thus, based on the concept of Activity Based Costing, this paper proposes the classification of cost driver by adopting the International System of Units. Further, we also propose the extended procedure of service cost analysis in according to the cost classification and cost driver classification.
