In part we argue that, because of this nested relationship between service and goods, neither goods nor service can be captured through residual definitions and, for similar reasons, the delineation of characteristic differences between services and goods is also misleading, if not counterproductive. We also argue that independent of our definition and the implied relationship between service and goods, the goods versus services distinctions, when viewed from a consumer-centric, marketing perspective rather than a manufacturing perspective, do not hold up.
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