中文摘要：

服务嵌入是制造企业提升市场竞争力的重要措施。为确定制造企业服务嵌入时机，首先从客户价值角度对客户进行细分，分析不同客户的价值感知过程，判定客户满意度；其次，从企业价值出发，探讨产品成本递减规律和服务成本递增规律，进而确定产品服务总成本曲线，获得总成本最低点。结合客户满意度和企业总成本确定服务嵌入时机，并针对不同类型客户提出相应的服务嵌入策略。最后，以陕西重型汽车有限公司为实例，对其实施服务型制造战略进行了验证。

英文摘要：

Service-oriented manufacturing companies need to conduct operations management of products and services. In order to determine service ena.bedded in the process of product service operation time, firstly, this article from the perspec- tive of customer value makes customer segmentation by analysis of customer value perception process, to determine the de- gree of customer service embedded. Secondly, starting from the enterprise value, this paper discusses the product cost of diminishing and serve the law of increasing costs, the total cost curve, in turn, determine the products and services, access to low cost, and combining the embedding of different types of customer service level and enterprise low cost embedded service time is determined. According to different types of customers put forward the corresponding service embedding strategy. Finally, with shaanxi heavy-duty truck co. LTD. Implement the strategy of service-oriented manufacturing process as an example, the proposed strategy is verified.