Abstract
The purpose of this paper is to propose a fundamental concept of the Service Productivity
Simulator. In Japanese service industries, some high-performance organizations already have practiced
the Service Target Costing (Fig. 3), which is a new Japanese management accounting practice
for design and development of successful services. However, they need CAD for services and a new
technology for scientific simulation about the future service performances such as productivity and
profitability. In this paper, we try to argue a fundamental concept of the simulator with resource-usage
view (Figs. 1 & 2), through building a conceptual model of typical service unit (Fig. 4).
