The use of cost functional analysis for new service design
Résumé
To meet the complex needs of customers and to respond to the formidable challenges from competitors, manufacturing firms have developed a growing interest in using services as a source of differentiation. At the same time, the amount of service providers proposing services increase. Although services seem to be a non neglecting source of profit, some elements put a brake to their development. The first one concerns their profitability and by extension service costing and service value. The second one is due to the fact that complex services require the design of a service system to deliver them that satisfy customers' requirements. This paper deals with functional cost analysis and value engineering method for new service design. The value determination is based on the ratio that takes account of quality criteria, direct and indirect costs. A job plan that details how to set up a value analysis is also proposed.