Экономические науки/10.Экономика предприятия
Student Belenkaya Valeriya., student Alekseev Roman
Financial University under the Government of the Russian Federation
scientific adviser PhD, associate Professor Usanov A.
Value engineering in the modern world
Value
engineering is a systematic combination of rules, methods and procedures,
focused on achieving optimal ratio of utility, i.e. application characteristics
of the product, expenses on its
production, its creation and using. VE
is a work over the mistakes of
enterprise. Technical systems develop by certain laws. Breaking these
laws inevitably causes financial losses for producer and for consumer. Value
engineering allows to reveal the losses and to eliminate the causes. That is
why our topic is so essential nowadays. Market economy typically entails high
competition, producers have to “fight” for the buyers by improving their goods.
And in this situation VE is an irreplaceable assistant. By datum of American
Statistics every dollar invested in VE can bring 7-20$ of economy by cost
reduction of the product.
Main
tasks of VE:
·
achieving optimal ratio between
utility of the object and cumulative expenses for its life cycle;
·
finding out absolutely new technical
decisions;
·
expenses’ decrease of different kind
of resources by liquidation or reduction auxiliary unnecessary functions of the
object.
In
the Russian Federation basis of value engineering were created in the end of 40’s of XX century by the engineer of telephone
plant M.Y.Sobolev. He thought that every production had the reserves, so it was
possible to use system analysis and to study bit by bit every detail in the
construction. He considered every element (material, size, surface roughness)
as independent part of the construction. Depending on their functional purposes he divided them into two groups:
main and auxiliary. The elements of the main group should fit operational requirements of the detail or of the whole
product. The elements of the auxiliary group served for constructive design.
Bit-by-bit
economic analysis showed that expenses (especially on auxiliary group) were
usually overestimated an it was possible to reduce them without damage to
quality of the product. Excess expenses were found out exactly in a result of
details' partition. Individual way to every detail, indetification of excess
expenditures on production of every elementh were the basis of Sobolev's
method.
So at working off of knot of fastening of
microtelephone the author achieved reduction of number of the applied details
on 70%, consumption of materials on 42% and reduction of labour input on 69%.
As
a result of using new method, the prime cost of the knot approximately
decreased twice. The task of VE is to achieve the best application
characteristics of production in the time of simultaneous decrease in all types
of production expenses.
Also
it is very important to tell about main ideas of VE:
1. Consumer is not interested in the product itself, but in utility which
he will get from using this product.
2. Consumer strives to reduce his expenses.
3. Interesting for consumer functions can be executed in different ways
(with various efficiency and costs).
4. Among possible alternatives of function realization, we can find that
one in which ratio of price and quality will be optimum for the consumer.
So,
how Value Engineering is used nowadays? Apple is one the largest corporations,
that designs, develops and sells consumer electronics, computer software,
online services and personal computers. Right now Apple has the highest
profitability. Due to innovative technologies and esthetic design, corporation
created unique reputation in the industry of consumer electronic. How could
they achieve it? Undoubted, due to the analysis of their production, its
functions and consumers' desires. This is the essence of VE.
Apple
uses following job plan in value
engineering:
1. Preparation
2. Information
3. Analysis
4. Creation
5. Development
6. Presentation
7. Follow-up
Preparation:
·
choosing the object for analysis;
·
selection of members of the research
working group (RWG) for
the solution of
objectives;
·
determination of terms and concrete
results, which group should achieve.
Information support provides:
·
preparing, collecting,
systematization the information about the object of VE and its analogues;
·
studying the needs and functions
that should be satisfied;
·
forecasting of competitiveness of
objects;
·
studying the object and it's
analogues;
·
studying
the conditions
of their operation;
·
studying
the technology of creation of the object;
·
construction
of the structural and
economic model of the object;
·
analysis
of the monetary information, the definition
of the cost of production and operation of the facility and its components,
the cost of maintenance and repairs
of the object;
·
identification
of areas of greatest
concentration of costs in the
investigated object;
·
analysis
of patent information in the
art, including the rejected proposals.
Analysis of the VE includes:
·
formulation of all possible functions
of the object and its elements;
·
classification of functions;
· construction of
a functional model of the object;
· assessment of the relevance functions of expert method;
· determination of
the contradictions between the importance
of functions and their valuation;
·
formulation
of tasks of
perfection of the object for subsequent tasks of the VE;
Creation carried out:
·
suggestions
on the improvement
of the facility;
·
analysis
and preliminary selection of proposals for implementation;
·
systematization
of proposals to function;
·
formation
of embodiments of the functions.
On development stage the following works
are performed:
· development
of conceptual design for the selected options;
·
expertise of prepared solutions;
· selection of the most
rational possible solutions;
· creation,
if necessary, models or prototypes for testing;
·
tests;
· the final selection
implemented solutions;
Presentation of the VE includes:
·
consideration of the
submission of technical
solutions for scientific and technical
council;
·
decision-making on the possibility of their
implementation;
·
coordination of activities on
realization of decisions.
Follow-up
carried out:
· the inclusion of
measures to ensure the implementation
of proposals of the VE to the
appropriate plans;
·
monitoring the
implementation of plans;
· evaluation of
the effectiveness of the implementation
of plans;
· stimulating
employees for the implementation of
VE methods.
So, we would like to tell you that
nowadays VE is used in all large companies in every country all over the
world, from Siemens and Samsung and ending with Mercedes and BMW. In each of these companies departments which are
engaged only in VE are created. Value
engineering is a powerful tool to
improve production efficiency, strengthen competitiveness, resource. This type of analysis is really essential
in today's world.
Литература:
1. Велленройтер X.
Функционально-стоимостной анализ в рационализации производства: Сокр. пер. с
нем. - М.: Экономика, 2009
2. Е. А. Кузьмина, А.М.
Кузьмин. Функционально-стоимостной анализ. Концепции и перспективы. Журнал
"Методы менеджмента качества", N 8, 2012 г Основные положения
методики проведения функционально-стоимостного анализа. М.: ГКНТ, 2002
3. Экономический анализ:
учебник / Ю. Г. Ионова, И. В.
Косорукова, А. А. Кешокова, Е. В. Панина, А. Ю. Усанов; под общ. Ред. И. В.
Косоруковой. – М.: Московская финансово-промышленная академия, 2012.
(университетская серия