A Study on Service Management Control System focusing on the tradeoff between cost and Quality

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The Service is produced by the activities that are produced by consuming the resources.First, we studied on how the activity cost work on the quality of service by using ABC and understood that the cost management of service had two levels ; the resource level and the activity level.Second, we analyzed the correlation with the employee satisfaction and the customer satisfaction as a scale of service quality by the questionnaires to the employees and the customers of a Japanese company. The results proved that the employee satisfaction had strongly relation to the quality of service and greatly affected to the customer satisfaction.Third, the customer satisfaction is probably an essential factor of revenue. The stable revenue means the revenue, that is supplied by the satisfied customer. We named the sable revenue as fixed revenue and distinguished it from the other revenue that is called variable revenue.Finally, we tried to construct the management accounting system that focused on the customer as an origin of revenue. By using the concepts of P2M as a managing method, we constructed the theoretical framework that integrated the projects by customer segment into the program.