中文摘要：

制造业服务转型是国际产业竞争的必然结果。面对全新的服务竞争领域,许多制造企业仍然沿袭产品成本加成定价法,这种定价方法不仅会严重侵蚀企业服务业务利润,而且很难在服务与产品、服务与服务之间产生协同效应。卓越的服务绩效来源于精准定价,为了在服务市场中获取竞争优势,制造企业必须超越内部成本视角,对服务价值、服务复杂性、服务与产品的协同关系以及服务竞争环境等关键因素进行整合,构建一个基于战略视角的制造企业服务业务定价机制。

英文摘要：

The manufacturing industrial service transformation is the inevitable results from the international industrial competition. Facing the novel service competition region, many manufacturing enterprises still followed the products cost markup pricing method, which not only eroded the enterprise service profit, but also was difficult to result in synergetic effect between products and service or between service and service. The outstanding service performance originates from the precise pricing, and in order to gain competition advantage in the service market, the manufacturing enterprises much exceed the internal cost perspective, and integrate the key factors of service value, service complexity, synergetic relationship of service and products and service competitive environment to establish a manufacturing enterprise service industry pricing mechanism based on the strategic perspective.