It starts to use Value Analysis / Value Engineering (VA/VE) in USA, but it is enhanced & glorified in Japan. It’s obvious that VA/VE has contributed to adding profit for the past 50 years. Not only VA/VE, Industry Engineering (IE) and Quality Control (QC) are called as the three main management technologies of business, but also VA/VE is considered an efficient instrument of reducing cost. VA/VE is introduced to Mainland China later than Taiwan, but the achievements in Mainland China are more brilliant than Taiwan.
It has introduced VA/VE to Taiwan for 30 years. It is popular to be utilized in Construction Industry and the Construction Engineering of Government, but most of small and middle size enterprises are not active in introducing VA/VE. It is to be regretted. It had found most of the issued cases for VA/VE are subjected to construction engineering. There are just few cases subjected in other industries. And the related papers focus on discussing the construction industry, it is hard to find discussing in other provinces especially in target costing, purchasing, service, business process and value chain. They just existed the theories, but lacked of real issuing from VA/VE. It found the theories just emphasize the individual flow. They didn't associate with the whole value chain and lack of combining with other reducing cost methods. They often fail in popularizing VA/VE, because they can't catch the key successful factors adequately.
For the above reason, the study reviews the regarded papers, and regulates the references to find the comparison of carrying out situation in the world. Then it will direct to study the application and development of VA/VE in the Taiwan transportation industry. Firstly, it will examine the achievement of pushing VA/VE in the study case of individual company. Then, it will indicate the key successful factors and the future perspectives of VA/VE action from the experience. Finally, it will provide conclusion and suggestion in the end of this study. It will supply the company in every industry a whole and systematic basis of developing VA/VE no matter what new product developed in certain or full stages.
This study will show the following results:
1. You can find the theory and method of using VA/VE in transportation industry from this study especially in target costing, customer satisfaction, service, business process reengineering and value chain. If you can use VA/VE well, you will promote the effect of cost reduction. You can find VA/VE has provided a popular measurement and method in this study and make the customer value connect to competitive strategy, product design, product manufacture and supplier procedure. You can combine VA/VE with other methods, for example target costing, tear down, business process reengineering etc, to make more value of customer and less cost of manufacture.
2. This study provides a whole real company case to show VA/VE effect. It can give the other companies for reference when they want to use VA/VE. It will reduce the groping time and error risk.
3. This study provides a VA/VE management structure and a management cycle in pushing VA/VE for the transportation vehicle industry, in order to ensure that every procedure can be carried out and obtain expected effect.
4. This study has summed up 10 key successful ways and future perspectives from the case study in pushing VA/VE. It will give the other companies for reference in promoting the VA/VE effect and opportunity of success. The main purpose is what we want to remind all the Taiwan industries to concern about "Value Management" that has been a new trend of the world.