(Costing) The adaption of product cost estimation techniques to estimate the cost of service.
Résumé
This paper presents an approach to ascertain whether product cost estimating techniques can be adapted for use in estimating the costs for providing a service. The research methodology adopted consists of a critique and analysis of the literature to ascertain how current cost estimation techniques are used. The analysis of the cost estimation techniques provides knowledge of cost estimation, in particular for products and service with advantages and drawbacks defined. This leads to the proposition of applying product costing methods to services. Hence, proposals on how product costing approaches can contribute to the service industry are presented as the focus of this paper. Gaps and challenges for service costing are identified and corresponding future direction is suggested.
Domaines
Sciences de l'ingénieur [physics]
Origine : Fichiers produits par l'(les) auteur(s)
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