外文翻译----价值工程在企业中的应用

第 1 页 共 14 页 价值工程在企业中的应用 1 绪论 价值工程是企业提高 经济 效益，降低 经济 运行成本的技术 经济 分析方法。为众多 的企业推广与应用，成为指导企业有效管理成本，提高经济效益所采用的必要手段。然而在提升市场竞 争能力的同时，价值工程在企业 成本管理 运用中也存在着设计成本意识部分缺位、采购成本缺乏 战略 规划、管理成本概念不强等问题，制约着企业的发展壮大，必须推行相应的对策，例如统筹市场调研、建立供货商选择制度、优化分析工作价值等，以更好地发展价值工程，强化本管理，增加竞争优势。 2 价值工程 的 发展过程 价值工程是 1947 年由美国人麦尔斯 (L D Miles)所创立的。第二次世界大战期间，美国军火工业获得很大发展，随之出现原材料供应紧张问题。当时在通用电气公司任采购科长的麦尔斯负责寻找解决短缺物资，他根据实际经验，加上对供应工作的钻研，提出“如果得不到 所需的材料和物品，可以想办法获得它的功能”的设想。于是，他便从研究材料代用问题开始，发展到对功能进行分析与研究，逐渐总结出一套在保证功能的前提下，降低成本的比较完整的科学方法，当时称为价值分析 (VA)。后来将他的这种价值分析不断完善，于 1954 年被美国海军船舶局采用，以突出工程含义而改称为价值工程 (VE)。到 20世纪 60年代，它开始传入日本等国家。现在，价值工程已被公认是一种行之有效的现代管理技术。它不仅可以用于开发新产品、新工艺；也可以用于专用设备的设计制造、设备更新改造和重点设备的修理组织等方面，以提高 设备管理工作的经济效果。 从生产者的角度来思考企业，就会患上经营的近视症，甚至变成盲眼症，一味的以目前的状况，希望能有所突破，他们遭遇到的第一个障碍就是所生产的产品无法跳脱现有的窠臼，换句话说，能否采用高科技来突破生产上的瓶颈，用价值工程的方法去分析管理企业产品，像吉利刮胡刀能够以高科技的方法，将两百余片的小刀片组成一片，让消费者在使用的时候，不管你握刀的姿势或脸部弯曲凹凸的任何状况，都不会刮伤脸部，产品一上市，就呈现市场的热烈反应。 生产刮胡刀是传统产业，突破传统产业窠臼的最好方法就是，要从消费者的角度 来第 2 页 共 14 页 思考，刮胡刀还是刮胡刀，但是一把好用又不伤皮肤的刮胡刀，必须借助高科技的协助，才能创造出世界级的好产品，才能畅销于全世界，传统产业能够将创意及技术揉合在一起，才是脱困的最好方法。 我们认为，二十一世纪的特色在于将高科技用来解决生产技术的问题，企业要善于用价值工程的方法去分析管理，以创新将新知识融入企业经营之中，才能脱离传统产业的困境，毕竟科技是为人类所用，利用科技创造一些对消费者有价值，且能解决消费者问题的产品，才是脱胎换骨的最好方法。价值工程，简称 VE。它是一门新的管理技术，是一种以提高产品价值为目标的 定量分析方法。价值工程是从研究功能出发，利用集体的智慧，探索如何合理地利用人力与物力资源，乃至时间和空间资源，提供能够满足用户的价廉物美的产品或劳务。 3 价值工程的概念 3.1 价值工程 的定义 价值工程 就是以最低的寿命周期成本，可靠地实现产品的必要功能，着重于功能分析的有组织的活动，这是 价值工程 的广义定义。仅从设备管理的角度考虑， 价值工程 是在满足设备所需性能、可靠性和维修性的前提下，使总费用达到最小的一种系统方法。 价值工程 中的“价值”，不同于政治经济学中的商品价值。在这里，价值是作为一种“尺度”提出来的， 即“评价事物 (产品或作业 )有益程度”的尺度。相对而言，价值高，说明有益程度高、效益大、好处多；价值低，说明有益程度低、好处不大。这一概念在人们的生活中是不乏其例的。比如当有人做事欠妥时，别人可以说：“你做的这件事毫无价值。”此时“价值”二字的含义，显然是价值工程中的价值概念再如人们购买物品时总要考虑一下它能做什么用，质量如何？花这么多钱买它值不值得？假如功能完全一样，而价格不同的两种商品可供选择，人们就会认为价格低的那种商品的价值高，也就愿意买它。 价值工程 的一般表达式为： V=F/C 式中， V表示价值系数 ； F表示价值化了的功能； C表示寿命周期成本。 第 3 页 共 14 页 3.2 价值工程 的特点 1)价值工程 是以提高产品价值为目的的。也就是用最低的寿命周期成本实现必要的功能，使用户和企业都得到最大的经济利益。因此，价值工程既不是单纯降低费用，而是以满足用户要求为前提，在保证产品必要功能和质量的条件下，以最低的寿命周期费用使产品具有这种功能； 2)价值工程 是以功能分析为核心的。 价值工程 不是通过一般性措施来降低成本，而是通过对功能的系统分析，找出存在的问题，提出更好的方法来实现功能 ，从而达到降低成本的目的。这样降低成本，就有了可靠的依据，方法也更科学，因而也就能取得比较大的成果； 3)价值工程 是一种依靠集体智慧所进行的有组织、有领导的系统活动。利用价值工程研究提高产品的价值，要涉及整个生产过程和各部门、各单位的工作，因此必须依靠全体职工，有计划、有组织地进行。 3.3 提高价值的途径 提高特定价值的途径有： 1)功能不变，用降低成本的方法提高价值 2)成本不变，用提高功能的方法提高价值 3)既提高功能又降低成本，这是提高价值的是最佳方法 4)小幅度提高成本，大幅度提高功能的方法来提高 价值 5)小幅度降低功能，大幅度降低成本的方法来提高价值 4 价值工程的分析方法 价值工程又称为价值分析，是优化成本 /绩效的活动， V（价值） =F（功能） /C（成本），指通过集体智慧和有组织的活动对产品或服务进行功能分析，使目标以最低的总成本（生命周期成本），可靠地实现产品或服务的必要功能，从而提高产品或服务的价值。 价值工程是 40 年代起源于美国的一种新兴管理技术，是降低成本提高经济效益的有效方法。它的创始人是 LDMiles。他把这种方法的思想及应用推广到其他领域，例如，将技术与经济价值结合起来研究生产和 管理的其他问题，这就是早期的价值工程。第 4 页 共 14 页 这一方法传人日本后与全面质量管理相结合，得到进一步发扬光大，成为一套更加成熟的价值分析方法。 Miles 的专著价值分析的方法使价值工程很快在世界范围内产生巨大影响。 价值工程的主要思想是通过对选定研究对象的功能及费用分析提高对象的价值。这里的价值，指的是反映费用支出与获得之间的比例，用数学比例式表达如下：价值功能成本。 进行一项价值分析，首先需要选定价值工程的对象。一般说来，价值工程的对象是要考虑社会生产经营的需要以及对象价值本身被个提高的潜力。例如，选择占成本比 例大的原材料部分如果能够通过价值分析降低费用提高价值，那么这次价值分析对降低产品总成本的影响也会很大。选择对象的原则有这样两点： （ 1）研究新产品方面。设计研究费用较高的；预计产量很大的；竞争较激烈的；采用原材料较为紧缺和昂贵的；外形尺寸重量较大的产品等。 （ 2）改善现有产品方面。需要更新换代的；成本较高或质量较差的；用户意见较大的；竞争较激烈的；利润较少的产品等。 选择对象的方法多种多样。在面临一个紧迫的境地，例如生产经营中的产品功能、原材料成本都需要改进时，研究者一般采取经验分析法、价值系数法、 ABC 分 析法以及百分比分析法。 价值系数法的思路：当产品零部件的价值系数小于 1 时，说明降低零部件成本是价值工程的主要对象；而价值系数大于 1的零部件价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。 ABC分类法是一种按局部成本所占比重的大小来选择对象的方法。它把产品所有零部件按其成本大小进行排列，以成本较高的少数零件（约占零件总数的 1020%）为 A类，而这类零件成本占产品总成本的 7080%。零件数量和成本均占相应总量的 20%的零件为B类，其余为 C类。 A类零件为价值工程的对象。 选定 分析对象后需要收集对象的相关情报，包括用户需求、销售市场、科技技术进步状况、经济分析以及本企业的实际能力等等。价值分析中能够确定的方案的多少以及实施成果的大小与情报的准确程度、及时程度、全面程度紧密相关。有了较为全面的情报之后就可以进入价值工程的核心阶段 功能分析。在这一阶段要进行功能的定义、分类、整理、评价等步骤。经过分析和评价，分析人员可以提出多种方案，从中筛选出第 5 页 共 14 页 最优方案加以实施。在决定实施方案后应该制定具体的实施计划、提出工作的内容、进度、质量、标准、责任等方面的内容，确保方案的实施质量。为了掌握价 值工程实施的成果，还要组织成果评价。成果的鉴定一般以实施的经济效益、社会效益为主。作为一项技术经济的分析方法，价值工程做到了将技术与经济的紧密结合，此外，价值工程的独到之处还在于它注重与提高产品的价值、注重研制阶段开展工作，并且将功能分析作为自己独特的分析方法。 5 价值工程在企业 成本管理 中应用的效益 价值工程应用于 成本管理 ，不仅需要观念的转变、工程管理组织的优化、成本信息的充分利用，还涉及其他成本 战略 管理举措，需要将它们结合起来，具体问题具体分析，才能进一步提高价值工程应用于成本的管理水平。中小企业在成本管理中应用价值工程理论在一定程度上为企业带来了不可小觑的经济利益。 1.设计成本方面。产品设计过程中，成本的过度浪费在一定程度上制约这企业的发展，这就引起了企业的重视。在现代中小企业发展过程中，企业设计人员运用价值工程理论，增加了一定的成本意识，在开发新产品时，不仅考虑技术上可行，还考虑经济上合理，对设计的技 术、工艺等进行价值分析，这也相应地减少了过去企业在这方面的浪费。 2.采购成本方面。采购阶段是生产经营活动的起点，采购物品质量的高低将直接影响到产品的质量，采购物品价格的高低直接影响到产品成本，进而影响企业的盈利水平。在现在中小企业成本管理中，运用价值工程理论，企业开始对采购物品的数量有了一定的管理和控制，同时加强了购进物品的质量监督，对物品的功能等基本情况做一个基本的分析，以增加采购的准确程度。 3.管理成本方面。管理成本是非生产成本的重要组成部分，中小企业虽结构简单，销售渠道短，但管理成本费用仍不容小视 。现在企业尽可能地减少不必要的职位设置；对管理成本预先设置预算，对一些比较重要的管理成本进行价值分析，确定其必要性；制定相应的规定，使之有章可依等，在相同的状况也减少了成本的支出。 4.制造成本方面。产品制造过程是企业的重要部分，也是企业成本管理中的关键。在产品制造中运用了价值工程理论，对制造成本进行价值分析，采取新工艺，新技术，按图纸、工艺、工装要求进行操作，对制造过程中原材料的功能和成本进行分析，以求第 6 页 共 14 页 达到成本的最优化，使得企业的制造成本得到一个很好的管理。 5.环境成本方面。近年来环境保护问题一直引起社 会的高度重视，客观上要求企业加大对环境污染的关注，降低影响环境的物质能源消耗。 6 总结 在全球化竞争的环境下，应当树立什么样的经营理念，采取何种经营机制、何种管理技术获取竞争优势，实现可持续发展，益已成为企业面临的迫切课题。与其同时，价值工程 (简称 VE)作为现代思想方法和管理技术，应用领域不断扩充，出现了不少以企业管理为研究对象的优秀成果。价值工程 (VE)作为一种系统化的管理技术 ,在企业生产和经营管理中都取得了显著的效果，并且随着时代的发展 ,应用范围将更加广泛 .，而企业的战略对企业的经营和发展都起着至关重 要的作用。特别是在经济全球化的今天，把价值工程理论运用到企业的基本战略管理中，有利于企业提高效益，创造顾客价值、企业价值和社会价值。 第 7 页 共 14 页 Value engineering enterprises in the application 1 Introduction Value Engineering is the enterprise 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 improve 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 design in place, the procurement cost of a lack of strategic planning, management cost concept is not strong and so on, restricting the development and growth of enterprises, we must the implementation of appropriate countermeasures, such as co-ordinating market research, the establishment of supplier selection system, optimize the value of analytical work to better the development of value engineering, strengthening the management, and increase competitive advantage. 2 Value of the project development process Value engineering is from the Americans in 1947 1960s (L. D. Miles) 428. During World War II, the 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 shortage 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 of the idea. Therefore, he tumbled from alternative materials research started with the issue of the development of functional analysis and research, gradually summed up in a set of assurances to the premise, reduce costs and relatively complete scientific methods, then known as Value Analysis (VA). Later, his analysis of this value continuously improved, and in 1954 the United States Navy Bureau of Shipping was adopted, to highlight works meaning renamed Value Engineering (VE). Of the 20th century, the 1960s, it began spreading into Japan, and other countries. Now, value engineering has been recognized as an effective modern management techniques. It not only 第 8 页 共 14 页 can be used to develop new products, new technology; Can also be used for special equipment design and manufacture, upgrading equipment and key equipment repair and other organizations, to enhance the management of the equipment economic effects. From the producers of the enterprise perspective, the business will suffer from myopia disease, and even into turning a blind eye disorders, NJ to the present situation, hopes to have a breakthrough, They encountered the first obstacle is the production of existing products can not be deviated from the set patterns, in other words, the use of high-tech to break through the bottleneck on the production, the use of value engineering methods to analyze enterprise management products, like Geely pan to high-tech method to two of more than 100 films composed of a small blade, allow consumers to the use of the time, whether you Oudao posture or facial structure of the bending of any situation, no facial abrasions. a listing of products on the market has the enthusiastic response. Cutting production of traditional industries, breaking the conventions of traditional industries is the best way, from the perspective of consumers thinking, pan or pan, but a good scratch without cutting the skin injury, will have to rely on high-tech assistance in order to create a world-class product that can be best sellers in the world, the traditional industries will be able to combine creativity and technology together, turnaround is the best way. We believe 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 knowledge 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 products, is the best way to start life anew. 3 The concept of value engineering Value engineering, or VE. It is a new management technology is a product to enhance the value of objective quantitative analysis method. Value engineering is from the research function, the use of the collective wisdom, and explore how reasonable utilization of human 第 9 页 共 14 页 and material resources, and the time and space resources, to meet the users low priced products or services. 3.1 The definition of value engineering Value Engineering is the definition of value engineering to the lowest 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, value 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 political economics of commodity value. Here, the value is used as a yardstick made to the evaluating things (or operations) degree useful yardstick. Relatively speaking, high-value, high note useful, effectiveness, advantages; Low-value, low note useful, little benefit. The concept of the peoples life is in many of its cases. For example, when the work was faulty, other people can say : You do these things worthless. At this time value of the meaning of the word. Obviously value is the value engineering concept Again people buy goods when they need to consider what it can do with quality? It is worthwhile to spend so much money to buy it in? If the function exactly the same, and prices are different kinds of merchandise to choose from, people will think that the kind of low-price commodities, high value, it is willing to buy it. Value Engineering general expression for the ceremony, said the value of coefficient V; F said the value of the function; C said life cycle cost. 3.2 Value engineering features 1) Value engineering products designed to enhance the value of the objective. I was also the lowest life cycle cost to achieve the necessary 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 function under the conditions of the lowest life cycle cost of this product is functional; 第 10 页 共 14 页 2) Value engineering is based on functional analysis of the core. Value Engineering is not through general measures 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 a reliable basis and the methods are more scientific, and thus will be able to obtain greater results; 3) Value engineering is a rely on the collective wisdom of an organized and systematic leadership 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 organized manner. 3.3 Ways to enhance the value of the equipment management enhance the value of the specific ways : 1) functional unchanged, with lower cost method to improve the value of 2) cost unchanged raising function of the means to enhance the value 3) improve the function of both reducing costs, This is to enhance the value of the method is the best 4) small margin cost, a substantial increase in functionality of methods to raise the value 5) a small reduction function, significantly reduce the cost of methods to raise the value of value engineering value 4 Value Engineering Analysis value engineering works known as value analysis, optimization of cost / performance, 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 products or services necessary functions, thus improve their product or service value. 第 11 页 共 14 页 Value engineering is the 1940s originated in the United States a new management techniques to reduce costs is 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 research 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 carried forward. become a more mature value analysis method. Miles is dedicated to the value analysis method so that value engineering in the world will soon have a tremendous impact. Value Engineering is the main 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. 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 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 the total cost would impact greatly. Choice of this principle 2:00 : (1) research on new products. Design costs higher; Expected to yield great; More intense competition; Raw material is more expensive and scarce; dimensions greater weight products. (2) improving existing products. Need replacement; Higher cost or lower quality; Views of the larger users; More intense competition; less profit 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, the value of coefficient method, ABC analysis and percentage analysis. Coefficient value of thinking : When the value of components is less than 1:00, Note lower cost components of value engineering is the main target; and the coefficient value of the parts is greater than a 第 12 页 共 14 页 value engineering analysis of a major study whether redundant functions, may also need to increase the cost of raising the functional reliability. ABC is a classification according to the local cost share to 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 components 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 selected objects collected objects related information, including customer demand, marketing, technology advances situation, The economic analysis and the actual capability. Value analysis to determine the number of programs and the implementation of the outcome of the size and accuracy of information in a timely manner, full extent of closely related. With more comprehensive intelligence after they will be able to enter the core value engineering phase - Functional Analysis. At this stage for the function definition, classification, collating and evaluation steps. After analysis and evaluation, staff analysis in multiple programs, the optimal selection from the program to be implemented. The decision to implement the scheme should be drawn up specific implementation plans, work, progress, quality, standards, responsibility for the content, quality of the implementation of the program. To acquire value of the results of the implementation of the project, but also organizational results evaluation. Identification of the general results for the implementation of the economic, social, mainly. As a technical and economic analysis, value engineering will be done by technology and the close integration of the economy, in addition, The value of the project is also unique in its focus on improving the value of a product, pay attention to the research and development phase of its work, and functional analysis as a unique analysis method. 5 Value engineering in enterprises the benefits of the application of cost management 第 13 页 共 14 页 Value engineering for cost management, not only the concept of change, project management and organizational optimization,