well if you have your own manufacturing then use "General sewing data" for shop floor..
in purely service environment, every process can definitely be mapped in terms of "time" and "cost"-- both direct/ shared ie indirect..
eg time spent in queue by a customer....
but the next question which crops us is : before trying any improvement programs eg six sigma, first tap the "voice of customer"... it will help in identifying what are valuable to customers n how best to serve them...
eg yuou may even go in for mystery shopping for customer satisfaction....
keep me psoted though.......
surya