Journal
INTERNATIONAL JOURNAL OF COMPUTER INTEGRATED MANUFACTURING
Volume 25, Issue 4-5, Pages 417-431Publisher
TAYLOR & FRANCIS LTD
DOI: 10.1080/0951192X.2011.596281
Keywords
product; service; product cost estimation; service cost estimation
Categories
Funding
- EPSRC
- Innovative Design & Manufacturing Research Centre (IdMRC), Department of Mechanical Engineering at the University of Bath
- EPSRC [EP/H03014X/1] Funding Source: UKRI
- Engineering and Physical Sciences Research Council [EP/H03014X/1] Funding Source: researchfish
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This article 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 article. Gaps and challenges for service costing are identified and corresponding future direction is suggested.
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