P5价值管理考官文章.docVIP

Value management by Mark Lee Inman01 Nov 1998 The purpose of this article is to give you an introductory insight into value added, value analysis, value chain and value engineering. Definitions Value added ?Sales value less the cost of purchased materials and services. This represents the worth of an alteration in form, location or availability of a product or service.? Value analysis?A systematic interdisciplinary examination of factors affecting the cost of a product or service, in order to devise means of achieving a specified purpose most economically at the required standard of quality and reliability.? (BS3138) Value chain?The sequence of business activities by which, in the perspective of the end user, value is added to the products or services produced by an organisation.? Value engineering?An activity which helps to design products which meet customer needs at the lowest cost while assuring the required standard of quality and reliability.? Value addedValue added analysis is applied to activities to see if they add value to a product or service. By ?adding value? we mean a cost that will increase the price of the good/service, but one that the customer is prepared to pay for. Innes and Mitchell give an interesting classification of costs which may or may not add value (see Table 1). They stress that many of the activities listed as not adding value are those which arise because of faults within the system. The faults can be eliminated if goods are produced ?right first time?. Obvious examples are: suppliers must deliver on time and to specification; purchase orders must be placed correctly and unambiguously; customer orders should be completed on time to avoid expensive crash programmes to achieve contract delivery dates; orders must be completed to customer specification to avoid rejection and costly warranty work. An efficient and cost effective operation will try to dispense with these and other wasteful activities. However, there is