Concepts of comprehensive service , cost and cost management , etc . : service cost management of communication equipment manufacturer is “ series activities of scientific management that systematically predict , determine , plan , control , analyze and examine according to the requirement of cost optimization on the basis of service with the orientation of satisfying client demand , and depending on the information of service cost ” 应用成本管理理论,确立了通信设备制造商“竞争优势的提升和服务成本持续降低环境的建立”的服务成本管理目标,运用作业成本管理理论和价值链理论,分析了企业内外部各环节对服务成本管理的直接或间接作用。从客户服务需求角度出发,通信设备制造商服务成本管理侧重售后服务中的成本管理研究。
