外文翻譯----價(jià)值工程在企業(yè)中的應(yīng)用

1、<p>　　價(jià)值工程在企業(yè)中的應(yīng)用</p><p><b>　　1 緒論</b></p><p>　　價(jià)值工程是企業(yè)提高經(jīng)濟(jì)效益，降低經(jīng)濟(jì)運(yùn)行成本的技術(shù)經(jīng)濟(jì)分析方法。為眾多的企業(yè)推廣與應(yīng)用，成為指導(dǎo)企業(yè)有效管理成本，提高經(jīng)濟(jì)效益所采用的必要手段。然而在提升市場(chǎng)競(jìng)爭(zhēng)能力的同時(shí)，價(jià)值工程在企業(yè)成本管理運(yùn)用中也存在著設(shè)計(jì)成本意識(shí)部分缺位、采購(gòu)成本缺乏戰(zhàn)略規(guī)劃、管理

2、成本概念不強(qiáng)等問(wèn)題，制約著企業(yè)的發(fā)展壯大，必須推行相應(yīng)的對(duì)策，例如統(tǒng)籌市場(chǎng)調(diào)研、建立供貨商選擇制度、優(yōu)化分析工作價(jià)值等，以更好地發(fā)展價(jià)值工程，強(qiáng)化本管理，增加競(jìng)爭(zhēng)優(yōu)勢(shì)。</p><p>　　2 價(jià)值工程的發(fā)展過(guò)程</p><p>　　價(jià)值工程是1947年由美國(guó)人麥爾斯(L．D．Miles)所創(chuàng)立的。第二次世界大戰(zhàn)期間，美國(guó)軍火工業(yè)獲得很大發(fā)展，隨之出現(xiàn)原材料供應(yīng)緊張問(wèn)題。當(dāng)時(shí)在通用電氣公司

3、任采購(gòu)科長(zhǎng)的麥爾斯負(fù)責(zé)尋找解決短缺物資，他根據(jù)實(shí)際經(jīng)驗(yàn)，加上對(duì)供應(yīng)工作的鉆研，提出“如果得不到所需的材料和物品，可以想辦法獲得它的功能”的設(shè)想。于是，他便從研究材料代用問(wèn)題開(kāi)始，發(fā)展到對(duì)功能進(jìn)行分析與研究，逐漸總結(jié)出一套在保證功能的前提下，降低成本的比較完整的科學(xué)方法，當(dāng)時(shí)稱為價(jià)值分析(VA)。后來(lái)將他的這種價(jià)值分析不斷完善，于1954年被美國(guó)海軍船舶局采用，以突出工程含義而改稱為價(jià)值工程(VE)。到20世紀(jì)60年代，它開(kāi)始傳入日本等國(guó)

4、家。現(xiàn)在，價(jià)值工程已被公認(rèn)是一種行之有效的現(xiàn)代管理技術(shù)。它不僅可以用于開(kāi)發(fā)新產(chǎn)品、新工藝；也可以用于專用設(shè)備的設(shè)計(jì)制造、設(shè)備更新改造和重點(diǎn)設(shè)備的修理組織等方面，以提高設(shè)備管理工作的經(jīng)濟(jì)效果。 </p><p>　　從生產(chǎn)者的角度來(lái)思考企業(yè)，就會(huì)患上經(jīng)營(yíng)的近視癥，甚至變成盲眼癥，一味的以目前的狀況，希望能有所突破，他們?cè)庥龅降牡谝粋€(gè)障礙就是所生產(chǎn)的產(chǎn)品無(wú)法跳脫現(xiàn)有的窠臼，換句話說(shuō)，能否采用高科技來(lái)突破生產(chǎn)上的瓶頸，

5、用價(jià)值工程的方法去分析管理企業(yè)產(chǎn)品，像吉利刮胡刀能夠以高科技的方法，將兩百余片的小刀片組成一片，讓消費(fèi)者在使用的時(shí)候，不管你握刀的姿勢(shì)或臉部彎曲凹凸的任何狀況，都不會(huì)刮傷臉部，產(chǎn)品一上市，就呈現(xiàn)市場(chǎng)的熱烈反應(yīng)。</p><p>　　生產(chǎn)刮胡刀是傳統(tǒng)產(chǎn)業(yè)，突破傳統(tǒng)產(chǎn)業(yè)窠臼的最好方法就是，要從消費(fèi)者的角度來(lái)思考，刮胡刀還是刮胡刀，但是一把好用又不傷皮膚的刮胡刀，必須借助高科技的協(xié)助，才能創(chuàng)造出世界級(jí)的好產(chǎn)品，才能暢銷

6、于全世界，傳統(tǒng)產(chǎn)業(yè)能夠?qū)?chuàng)意及技術(shù)揉合在一起，才是脫困的最好方法。</p><p>　　我們認(rèn)為，二十一世紀(jì)的特色在于將高科技用來(lái)解決生產(chǎn)技術(shù)的問(wèn)題，企業(yè)要善于用價(jià)值工程的方法去分析管理，以創(chuàng)新將新知識(shí)融入企業(yè)經(jīng)營(yíng)之中，才能脫離傳統(tǒng)產(chǎn)業(yè)的困境，畢竟科技是為人類所用，利用科技創(chuàng)造一些對(duì)消費(fèi)者有價(jià)值，且能解決消費(fèi)者問(wèn)題的產(chǎn)品，才是脫胎換骨的最好方法。價(jià)值工程，簡(jiǎn)稱VE。它是一門新的管理技術(shù)，是一種以提高產(chǎn)品價(jià)值為目標(biāo)

7、的定量分析方法。價(jià)值工程是從研究功能出發(fā)，利用集體的智慧，探索如何合理地利用人力與物力資源，乃至?xí)r間和空間資源，提供能夠滿足用戶的價(jià)廉物美的產(chǎn)品或勞務(wù)。</p><p><b>　　3價(jià)值工程的概念</b></p><p>　　3.1 價(jià)值工程的定義</p><p>　　價(jià)值工程就是以最低的壽命周期成本，可靠地實(shí)現(xiàn)產(chǎn)品的必要功能，著重于功能分析

8、的有組織的活動(dòng)，這是價(jià)值工程的廣義定義。僅從設(shè)備管理的角度考慮，價(jià)值工程是在滿足設(shè)備所需性能、可靠性和維修性的前提下，使總費(fèi)用達(dá)到最小的一種系統(tǒng)方法。</p><p>　　價(jià)值工程中的“價(jià)值”，不同于政治經(jīng)濟(jì)學(xué)中的商品價(jià)值。在這里，價(jià)值是作為一種“尺度”提出來(lái)的，即“評(píng)價(jià)事物(產(chǎn)品或作業(yè))有益程度”的尺度。相對(duì)而言，價(jià)值高，說(shuō)明有益程度高、效益大、好處多；價(jià)值低，說(shuō)明有益程度低、好處不大。這一概念在人們的生活中是

9、不乏其例的。比如當(dāng)有人做事欠妥時(shí)，別人可以說(shuō)：“你做的這件事毫無(wú)價(jià)值?！贝藭r(shí)“價(jià)值”二字的含義，顯然是價(jià)值工程中的價(jià)值概念再如人們購(gòu)買物品時(shí)總要考慮一下它能做什么用，質(zhì)量如何？花這么多錢買它值不值得？假如功能完全一樣，而價(jià)格不同的兩種商品可供選擇，人們就會(huì)認(rèn)為價(jià)格低的那種商品的價(jià)值高，也就愿意買它。</p><p>　　價(jià)值工程的一般表達(dá)式為：</p><p><b>　　V=F

10、/C</b></p><p>　　式中，V表示價(jià)值系數(shù)；</p><p>　　F表示價(jià)值化了的功能；</p><p>　　C表示壽命周期成本。</p><p>　　3.2 價(jià)值工程的特點(diǎn)</p><p>　　1)價(jià)值工程是以提高產(chǎn)品價(jià)值為目的的。也就是用最低的壽命周期成本實(shí)現(xiàn)必要的功能，使用戶和企業(yè)都得到最

11、大的經(jīng)濟(jì)利益。因此，價(jià)值工程既不是單純降低費(fèi)用，而是以滿足用戶要求為前提，在保證產(chǎn)品必要功能和質(zhì)量的條件下，以最低的壽命周期費(fèi)用使產(chǎn)品具有這種功能；</p><p>　　2)價(jià)值工程是以功能分析為核心的。價(jià)值工程不是通過(guò)一般性措施來(lái)降低成本，而是通過(guò)對(duì)功能的系統(tǒng)分析，找出存在的問(wèn)題，提出更好的方法來(lái)實(shí)現(xiàn)功能，從而達(dá)到降低成本的目的。這樣降低成本，就有了可靠的依據(jù)，方法也更科學(xué)，因而也就能取得比較大的成果；<

12、/p><p>　　3)價(jià)值工程是一種依靠集體智慧所進(jìn)行的有組織、有領(lǐng)導(dǎo)的系統(tǒng)活動(dòng)。利用價(jià)值工程研究提高產(chǎn)品的價(jià)值，要涉及整個(gè)生產(chǎn)過(guò)程和各部門、各單位的工作，因此必須依靠全體職工，有計(jì)劃、有組織地進(jìn)行。</p><p>　　3.3 提高價(jià)值的途徑</p><p>　　提高特定價(jià)值的途徑有：</p><p>　　1)功能不變，用降低成本的方法提高價(jià)值

13、</p><p>　　2)成本不變，用提高功能的方法提高價(jià)值</p><p>　　3)既提高功能又降低成本，這是提高價(jià)值的是最佳方法</p><p>　　4)小幅度提高成本，大幅度提高功能的方法來(lái)提高價(jià)值</p><p>　　5)小幅度降低功能，大幅度降低成本的方法來(lái)提高價(jià)值</p><p>　　4 價(jià)值工程的分析方法

14、</p><p>　　價(jià)值工程又稱為價(jià)值分析，是優(yōu)化成本/績(jī)效的活動(dòng)，V（價(jià)值）=F（功能）/C（成本），指通過(guò)集體智慧和有組織的活動(dòng)對(duì)產(chǎn)品或服務(wù)進(jìn)行功能分析，使目標(biāo)以最低的總成本（生命周期成本），可靠地實(shí)現(xiàn)產(chǎn)品或服務(wù)的必要功能，從而提高產(chǎn)品或服務(wù)的價(jià)值。</p><p>　　價(jià)值工程是40年代起源于美國(guó)的一種新興管理技術(shù)，是降低成本提高經(jīng)濟(jì)效益的有效方法。它的創(chuàng)始人是L?D?Miles。

15、他把這種方法的思想及應(yīng)用推廣到其他領(lǐng)域，例如，將技術(shù)與經(jīng)濟(jì)價(jià)值結(jié)合起來(lái)研究生產(chǎn)和管理的其他問(wèn)題，這就是早期的價(jià)值工程。這一方法傳人日本后與全面質(zhì)量管理相結(jié)合，得到進(jìn)一步發(fā)揚(yáng)光大，成為一套更加成熟的價(jià)值分析方法。Miles的專著《價(jià)值分析的方法》使價(jià)值工程很快在世界范圍內(nèi)產(chǎn)生巨大影響。</p><p>　　價(jià)值工程的主要思想是通過(guò)對(duì)選定研究對(duì)象的功能及費(fèi)用分析提高對(duì)象的價(jià)值。這里的價(jià)值，指的是反映費(fèi)用支出與獲得之間

16、的比例，用數(shù)學(xué)比例式表達(dá)如下：價(jià)值＝功能／成本。</p><p>　　進(jìn)行一項(xiàng)價(jià)值分析，首先需要選定價(jià)值工程的對(duì)象。一般說(shuō)來(lái)，價(jià)值工程的對(duì)象是要考慮社會(huì)生產(chǎn)經(jīng)營(yíng)的需要以及對(duì)象價(jià)值本身被個(gè)提高的潛力。例如，選擇占成本比例大的原材料部分如果能夠通過(guò)價(jià)值分析降低費(fèi)用提高價(jià)值，那么這次價(jià)值分析對(duì)降低產(chǎn)品總成本的影響也會(huì)很大。選擇對(duì)象的原則有這樣兩點(diǎn)：</p><p>　　（1）研究新產(chǎn)品方面。設(shè)計(jì)

17、研究費(fèi)用較高的；預(yù)計(jì)產(chǎn)量很大的；競(jìng)爭(zhēng)較激烈的；采用原材料較為緊缺和昂貴的；外形尺寸重量較大的產(chǎn)品等。</p><p>　　（2）改善現(xiàn)有產(chǎn)品方面。需要更新?lián)Q代的；成本較高或質(zhì)量較差的；用戶意見(jiàn)較大的；競(jìng)爭(zhēng)較激烈的；利潤(rùn)較少的產(chǎn)品等。</p><p>　　選擇對(duì)象的方法多種多樣。在面臨一個(gè)緊迫的境地，例如生產(chǎn)經(jīng)營(yíng)中的產(chǎn)品功能、原材料成本都需要改進(jìn)時(shí)，研究者一般采取經(jīng)驗(yàn)分析法、價(jià)值系數(shù)法、AB

18、C分析法以及百分比分析法。</p><p>　　價(jià)值系數(shù)法的思路：當(dāng)產(chǎn)品零部件的價(jià)值系數(shù)小于1時(shí)，說(shuō)明降低零部件成本是價(jià)值工程的主要對(duì)象；而價(jià)值系數(shù)大于1的零部件價(jià)值工程分析中主要研究是否有多余的功能，也可能是否需要增加成本提高功能的可靠性。</p><p>　　ABC分類法是一種按局部成本所占比重的大小來(lái)選擇對(duì)象的方法。它把產(chǎn)品所有零部件按其成本大小進(jìn)行排列，以成本較高的少數(shù)零件（約占零

19、件總數(shù)的10~20%）為A類，而這類零件成本占產(chǎn)品總成本的70~80%。零件數(shù)量和成本均占相應(yīng)總量的20%的零件為B類，其余為C類。A類零件為價(jià)值工程的對(duì)象。</p><p>　　選定分析對(duì)象后需要收集對(duì)象的相關(guān)情報(bào)，包括用戶需求、銷售市場(chǎng)、科技技術(shù)進(jìn)步狀況、經(jīng)濟(jì)分析以及本企業(yè)的實(shí)際能力等等。價(jià)值分析中能夠確定的方案的多少以及實(shí)施成果的大小與情報(bào)的準(zhǔn)確程度、及時(shí)程度、全面程度緊密相關(guān)。有了較為全面的情報(bào)之后就可以

20、進(jìn)入價(jià)值工程的核心階段——功能分析。在這一階段要進(jìn)行功能的定義、分類、整理、評(píng)價(jià)等步驟。經(jīng)過(guò)分析和評(píng)價(jià)，分析人員可以提出多種方案，從中篩選出最優(yōu)方案加以實(shí)施。在決定實(shí)施方案后應(yīng)該制定具體的實(shí)施計(jì)劃、提出工作的內(nèi)容、進(jìn)度、質(zhì)量、標(biāo)準(zhǔn)、責(zé)任等方面的內(nèi)容，確保方案的實(shí)施質(zhì)量。為了掌握價(jià)值工程實(shí)施的成果，還要組織成果評(píng)價(jià)。成果的鑒定一般以實(shí)施的經(jīng)濟(jì)效益、社會(huì)效益為主。作為一項(xiàng)技術(shù)經(jīng)濟(jì)的分析方法，價(jià)值工程做到了將技術(shù)與經(jīng)濟(jì)的緊密結(jié)合，此外，價(jià)值工

21、程的獨(dú)到之處還在于它注重與提高產(chǎn)品的價(jià)值、注重研制階段開(kāi)展工作，并且將功能分析作為自己獨(dú)特的分析方法。</p><p>　　5價(jià)值工程在企業(yè)成本管理中應(yīng)用的效益 </p><p>　　價(jià)值工程應(yīng)用于成本管理，不僅需要觀念的轉(zhuǎn)變、工程管理組織的優(yōu)化、成本信息的充分利用，還涉及其他成本戰(zhàn)略管理舉措，需要將它們結(jié)合起來(lái)，具體問(wèn)題具體分析，才能進(jìn)一步提高價(jià)值工程應(yīng)用于成本的管理水平。中小企業(yè)在成本

22、管理中應(yīng)用價(jià)值工程理論在一定程度上為企業(yè)帶來(lái)了不可小覷的經(jīng)濟(jì)利益。</p><p>　　1.設(shè)計(jì)成本方面。產(chǎn)品設(shè)計(jì)過(guò)程中，成本的過(guò)度浪費(fèi)在一定程度上制約這企業(yè)的發(fā)展，這就引起了企業(yè)的重視。在現(xiàn)代中小企業(yè)發(fā)展過(guò)程中，企業(yè)設(shè)計(jì)人員運(yùn)用價(jià)值工程理論，增加了一定的成本意識(shí)，在開(kāi)發(fā)新產(chǎn)品時(shí)，不僅考慮技術(shù)上可行，還考慮經(jīng)濟(jì)上合理，對(duì)設(shè)計(jì)的技術(shù)、工藝等進(jìn)行價(jià)值分析，這也相應(yīng)地減少了過(guò)去企業(yè)在這方面的浪費(fèi)。</p>

23、<p>　　2.采購(gòu)成本方面。采購(gòu)階段是生產(chǎn)經(jīng)營(yíng)活動(dòng)的起點(diǎn)，采購(gòu)物品質(zhì)量的高低將直接影響到產(chǎn)品的質(zhì)量，采購(gòu)物品價(jià)格的高低直接影響到產(chǎn)品成本，進(jìn)而影響企業(yè)的盈利水平。在現(xiàn)在中小企業(yè)成本管理中，運(yùn)用價(jià)值工程理論，企業(yè)開(kāi)始對(duì)采購(gòu)物品的數(shù)量有了一定的管理和控制，同時(shí)加強(qiáng)了購(gòu)進(jìn)物品的質(zhì)量監(jiān)督，對(duì)物品的功能等基本情況做一個(gè)基本的分析，以增加采購(gòu)的準(zhǔn)確程度。</p><p>　　3.管理成本方面。管理成本是非生產(chǎn)成

24、本的重要組成部分，中小企業(yè)雖結(jié)構(gòu)簡(jiǎn)單，銷售渠道短，但管理成本費(fèi)用仍不容小視?，F(xiàn)在企業(yè)盡可能地減少不必要的職位設(shè)置；對(duì)管理成本預(yù)先設(shè)置預(yù)算，對(duì)一些比較重要的管理成本進(jìn)行價(jià)值分析，確定其必要性；制定相應(yīng)的規(guī)定，使之有章可依等，在相同的狀況也減少了成本的支出。</p><p>　　4.制造成本方面。產(chǎn)品制造過(guò)程是企業(yè)的重要部分，也是企業(yè)成本管理中的關(guān)鍵。在產(chǎn)品制造中運(yùn)用了價(jià)值工程理論，對(duì)制造成本進(jìn)行價(jià)值分析，采取新工藝

25、，新技術(shù)，按圖紙、工藝、工裝要求進(jìn)行操作，對(duì)制造過(guò)程中原材料的功能和成本進(jìn)行分析，以求達(dá)到成本的最優(yōu)化，使得企業(yè)的制造成本得到一個(gè)很好的管理。</p><p>　　5.環(huán)境成本方面。近年來(lái)環(huán)境保護(hù)問(wèn)題一直引起社會(huì)的高度重視，客觀上要求企業(yè)加大對(duì)環(huán)境污染的關(guān)注，降低影響環(huán)境的物質(zhì)能源消耗。</p><p><b>　　6 總結(jié)</b></p><p&

26、gt;　　在全球化競(jìng)爭(zhēng)的環(huán)境下，應(yīng)當(dāng)樹(shù)立什么樣的經(jīng)營(yíng)理念，采取何種經(jīng)營(yíng)機(jī)制、何種管理技術(shù)獲取競(jìng)爭(zhēng)優(yōu)勢(shì)，實(shí)現(xiàn)可持續(xù)發(fā)展，益已成為企業(yè)面臨的迫切課題。與其同時(shí)，價(jià)值工程(簡(jiǎn)稱VE)作為現(xiàn)代思想方法和管理技術(shù)，應(yīng)用領(lǐng)域不斷擴(kuò)充，出現(xiàn)了不少以企業(yè)管理為研究對(duì)象的優(yōu)秀成果。價(jià)值工程(VE)作為一種系統(tǒng)化的管理技術(shù),在企業(yè)生產(chǎn)和經(jīng)營(yíng)管理中都取得了顯著的效果，并且隨著時(shí)代的發(fā)展,應(yīng)用范圍將更加廣泛.，而企業(yè)的戰(zhàn)略對(duì)企業(yè)的經(jīng)營(yíng)和發(fā)展都起著至關(guān)重要的作用

27、。特別是在經(jīng)濟(jì)全球化的今天，把價(jià)值工程理論運(yùn)用到企業(yè)的基本戰(zhàn)略管理中，有利于企業(yè)提高效益，創(chuàng)造顧客價(jià)值、企業(yè)價(jià)值和社會(huì)價(jià)值。</p><p>　　Value engineering enterprises in the application</p><p>　　1 Introduction</p><p>　　Value Engineering is the en

28、terprise to enhance economic efficiency and reduce the cost of economic operation technical and economic analysis. For many SMEs, the promotion and application of the guiding enterprises to effectively manage costs and i

29、mprove economic efficiency by the use of necessary means. However, in the same time to enhance market competitiveness, value engineering cost management in enterprises also exist in the use of cost-conscious part of the

30、design in place, the procurement </p><p>　　2 Value of the project development process </p><p>　　Value engineering is from the Americans in 1947 1960s (L. D. Miles) 428. During World War II, the

31、United States arms industry is a great development, the resulting shortages in the supply of raw materials. At that time, the General Electric Company as chief of procurement for the 1960s to find a solution to the short

32、age of supplies, he based on actual experience, Working together with the supply of the study, "if it is not necessary materials and items, can think of ways to access its functions </p><p>　　We believe

33、 that the 21st century is that the characteristics of high-tech production techniques used to resolve the problem, Enterprises should be good at using value engineering methods to analyze management, innovation of new kn

34、owledge into the business, be able to escape the plight of traditional industries, after all, is the technology for human use, the use of technology to create value for consumers. able to solve the problem of consumer pr

35、oducts, is the best way to start life anew. </p><p>　　3 The concept of value engineering </p><p>　　Value engineering, or VE. It is a new management technology is a product to enhance the value o

36、f objective quantitative analysis method. Value engineering is from the research function, the use of the collective wisdom, and explore how reasonable utilization of human and material resources, and the time and space

37、resources, to meet the user's low priced products or services. </p><p>　　3.1 The definition of value engineering </p><p>　　Value Engineering is the definition of value engineering to the low

38、est life cycle cost, reliable products to achieve the necessary functions, focused on the functional analysis of organized activities, value engineering is a broad definition. From equipment management point of view, val

39、ue engineering is to meet the required equipment performance, reliability and maintenance of the premise, total cost of the smallest a systematic method. Value Engineering "value" and is different from the poli

40、tic</p><p>　　3.2 Value engineering features </p><p>　　1) Value engineering products designed to enhance the value of the objective. I was also the lowest life cycle cost to achieve the necessary

41、 functions, allowing users and enterprises are the biggest economic interests. Therefore, the value of the project is not simply to reduce costs, but to meet the demand of users, ensuring product quality and necessary fu

42、nction under the conditions of the lowest life cycle cost of this product is functional; </p><p>　　2) Value engineering is based on functional analysis of the core. Value Engineering is not through general m

43、easures to reduce costs, but through a systematic analysis of the function to identify existing problems, come up with a better way to achieve functional, thereby achieving lower cost. This cost reduction, there will be

44、a reliable basis and the methods are more scientific, and thus will be able to obtain greater results; </p><p>　　3) Value engineering is a rely on the collective wisdom of an organized and systematic leaders

45、hip activities. Value engineering studies to enhance the value of a product, to involve the entire production process and the various departments and units of work, therefore must rely on all workers in a planned and org

46、anized manner.</p><p>　　3.3 Ways to enhance the value of the equipment management</p><p>　　enhance the value of the specific ways :</p><p>　　1) functional unchanged, with lower cost

47、 method to improve the value of </p><p>　　2) cost unchanged raising function of the means to enhance the value </p><p>　　3) improve the function of both reducing costs, This is to enhance the va

48、lue of the method is the best </p><p>　　4) small margin cost, a substantial increase in functionality of methods to raise the value </p><p>　　5) a small reduction function, significantly reduce

49、the cost of methods to raise the value of value engineering value </p><p>　　4 Value Engineering Analysis </p><p>　　value engineering works known as value analysis, optimization of cost / perform

50、ance, V (value) = F (Functional) / C (cost), refers to the collective wisdom and organized the activities of the products or services functional analysis, targeted to the lowest total cost (life cycle cost), and reliable

51、 products or services necessary functions, thus improve their product or service value. </p><p>　　Value engineering is the 1940s originated in the United States a new management techniques to reduce costs is

52、 to enhance economic efficiency in an effective manner. It is the founder of L ? ? D Miles. He regarded this way of thinking and application to other fields, for example, technical and economic value of combining researc

53、h and production management of the problem, which is the value of early works. This approach - to-human transmission in Japan and total quality management, and be further </p><p>　　Value Engineering is the m

54、ain ideas of selected research the function and cost analysis to target value. Here the value that reflects the cost and access to the ratio of proportional mathematical expression is as follows : value = function / cost

55、. </p><p>　　For a value analysis, we need to first select the object of value engineering. Generally speaking, the value of the project is targeted to take into account the needs of the production and value

56、target itself was a potential to improve. For example, the choice for a large proportion of the cost of raw materials if the value passed to lower the cost analysis value, Well, this time value analysis products to lower

57、 the total cost would impact greatly. Choice of this principle 2:00 :</p><p>　　(1) research on new products. Design costs higher; Expected to yield great; More intense competition; Raw material is more expen

58、sive and scarce; dimensions greater weight products. </p><p>　　(2) improving existing products. Need replacement; Higher cost or lower quality; Views of the larger users; More intense competition; less profi

59、t products. Choose from a variety of ways. In the face of an urgent situation, such as the production of functional products, and raw materials costs are needed to be improved, Researchers in general, experience analysis

60、, the value of coefficient method, ABC analysis and percentage analysis. Coefficient value of thinking : When the value of components is</p><p>　　ABC is a classification according to the local cost share to

61、choose the size of the object. It all parts of their products according to cost arrayed size, to the higher cost of a few parts (about parts of the total 10 ~ 20%) for category A, Such products accounted for the cost com

62、ponents of the total cost of 70 ~ 80%. Part number and the corresponding total cost amounted to 20% of the parts for the B and C category for the remainder. A value engineering parts of the object. After analysis of sel&

63、lt;/p><p>　　5 Value engineering in enterprises the benefits of the application of cost management</p><p>　　Value engineering for cost management, not only the concept of change, project management

64、and organizational optimization, cost information, full advantage, but also other costs involved in the strategic management initiatives, the need to combine them, analyze specific issues in order to further enhance the

65、application of value engineering at the cost of management level. Management">Cost Management of SMEs in the application of value engineering theory to a certain extent, the enterprise has b</p><p>　

66、　1. Design costs. Product design process, the cost of waste over a certain extent, restricted the development of enterprises, which attracted the attention of enterprises. In the modern process of SME development, corpor

67、ate designers to use value engineering theory, an increase of some cost-conscious, in the development of new products, not only considered technically feasible and economically rational is also considered for the design

68、of technology, process etc. Value analysis, this is also a co</p><p>　　2. Procurement costs. Procurement phase is the starting point of production and business activities, procurement of quality goods will d

69、irectly affect the level of product quality, purchasing goods prices directly affect the level of production costs, thereby affecting the level of corporate earnings. In the present cost management in enterprises, the u

70、se of value engineering theory, companies began to purchase a certain number of items of management and control, while improving the quality of </p><p>　　3. The management costs. Management costs of non-impo

71、rtant part of production costs, SMEs although simple structure, marketing channels is short, but management costs are still can not be overlooked. Now businesses as much as possible to reduce unnecessary office setting;

72、on the cost of management pre-set budget, some of the more important management cost value analysis to determine their necessity; formulate the corresponding provisions, bringing them there are rules Ke Yi and so on, in

73、the sam</p><p>　　4. Manufacturing costs. Product manufacturing process is an important part of business, but also the key enterprise cost management. Used in product manufacturing in the value engineering th

74、eory, the value of the manufacturing cost analysis, to adopt new technology, new technology, according to drawings, processes, tooling requirements of operations, the manufacturing process, functions and cost of raw mate

75、rials analysis, in order to achieve the cost optimization of the manufacturing cost allows</p><p>　　5. Environmental costs. In recent years, environmental protection has been aroused great attention, which c

76、alls for enterprises to increase the concern of environmental pollution and reduce energy consumption of substances affecting the environment. </p><p><b>　　6 Summary</b></p><p>　　In

77、a globalized and competitive environment, should establish what kind of business ideas, what the operating mechanism, What management technology to gain competitive advantage and achieve sustainable development, corporat

78、e interests has become an urgent task facing. Instead, the Value Engineering (VE) as a modern way of thinking and management skills, and the expansion of application fields, There have been plenty of enterprise managemen