外文翻譯----價值工程在企業(yè)中的應用

1、<p>　　價值工程在企業(yè)中的應用</p><p><b>　　1 緒論</b></p><p>　　價值工程是企業(yè)提高經(jīng)濟效益，降低經(jīng)濟運行成本的技術經(jīng)濟分析方法。為眾多的企業(yè)推廣與應用，成為指導企業(yè)有效管理成本，提高經(jīng)濟效益所采用的必要手段。然而在提升市場競爭能力的同時，價值工程在企業(yè)成本管理運用中也存在著設計成本意識部分缺位、采購成本缺乏戰(zhàn)略規(guī)劃、管理

2、成本概念不強等問題，制約著企業(yè)的發(fā)展壯大，必須推行相應的對策，例如統(tǒng)籌市場調研、建立供貨商選擇制度、優(yōu)化分析工作價值等，以更好地發(fā)展價值工程，強化本管理，增加競爭優(yōu)勢。</p><p>　　2 價值工程的發(fā)展過程</p><p>　　價值工程是1947年由美國人麥爾斯(L．D．Miles)所創(chuàng)立的。第二次世界大戰(zhàn)期間，美國軍火工業(yè)獲得很大發(fā)展，隨之出現(xiàn)原材料供應緊張問題。當時在通用電氣公司

3、任采購科長的麥爾斯負責尋找解決短缺物資，他根據(jù)實際經(jīng)驗，加上對供應工作的鉆研，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”的設想。于是，他便從研究材料代用問題開始，發(fā)展到對功能進行分析與研究，逐漸總結出一套在保證功能的前提下，降低成本的比較完整的科學方法，當時稱為價值分析(VA)。后來將他的這種價值分析不斷完善，于1954年被美國海軍船舶局采用，以突出工程含義而改稱為價值工程(VE)。到20世紀60年代，它開始傳入日本等國

4、家?，F(xiàn)在，價值工程已被公認是一種行之有效的現(xiàn)代管理技術。它不僅可以用于開發(fā)新產(chǎn)品、新工藝；也可以用于專用設備的設計制造、設備更新改造和重點設備的修理組織等方面，以提高設備管理工作的經(jīng)濟效果。 </p><p>　　從生產(chǎn)者的角度來思考企業(yè)，就會患上經(jīng)營的近視癥，甚至變成盲眼癥，一味的以目前的狀況，希望能有所突破，他們遭遇到的第一個障礙就是所生產(chǎn)的產(chǎn)品無法跳脫現(xiàn)有的窠臼，換句話說，能否采用高科技來突破生產(chǎn)上的瓶頸，

5、用價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，讓消費者在使用的時候，不管你握刀的姿勢或臉部彎曲凹凸的任何狀況，都不會刮傷臉部，產(chǎn)品一上市，就呈現(xiàn)市場的熱烈反應。</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，要從消費者的角度來思考，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)造出世界級的好產(chǎn)品，才能暢銷

6、于全世界，傳統(tǒng)產(chǎn)業(yè)能夠將創(chuàng)意及技術揉合在一起，才是脫困的最好方法。</p><p>　　我們認為，二十一世紀的特色在于將高科技用來解決生產(chǎn)技術的問題，企業(yè)要善于用價值工程的方法去分析管理，以創(chuàng)新將新知識融入企業(yè)經(jīng)營之中，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)造一些對消費者有價值，且能解決消費者問題的產(chǎn)品，才是脫胎換骨的最好方法。價值工程，簡稱VE。它是一門新的管理技術，是一種以提高產(chǎn)品價值為目標

7、的定量分析方法。價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，乃至時間和空間資源，提供能夠滿足用戶的價廉物美的產(chǎn)品或勞務。</p><p><b>　　3價值工程的概念</b></p><p>　　3.1 價值工程的定義</p><p>　　價值工程就是以最低的壽命周期成本，可靠地實現(xiàn)產(chǎn)品的必要功能，著重于功能分析

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

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

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

11、大的經(jīng)濟利益。因此，價值工程既不是單純降低費用，而是以滿足用戶要求為前提，在保證產(chǎn)品必要功能和質量的條件下，以最低的壽命周期費用使產(chǎn)品具有這種功能；</p><p>　　2)價值工程是以功能分析為核心的。價值工程不是通過一般性措施來降低成本，而是通過對功能的系統(tǒng)分析，找出存在的問題，提出更好的方法來實現(xiàn)功能，從而達到降低成本的目的。這樣降低成本，就有了可靠的依據(jù)，方法也更科學，因而也就能取得比較大的成果；<

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

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

14、</p><p>　　價值工程又稱為價值分析，是優(yōu)化成本/績效的活動，V（價值）=F（功能）/C（成本），指通過集體智慧和有組織的活動對產(chǎn)品或服務進行功能分析，使目標以最低的總成本（生命周期成本），可靠地實現(xiàn)產(chǎn)品或服務的必要功能，從而提高產(chǎn)品或服務的價值。</p><p>　　價值工程是40年代起源于美國的一種新興管理技術，是降低成本提高經(jīng)濟效益的有效方法。它的創(chuàng)始人是L?D?Miles。

15、他把這種方法的思想及應用推廣到其他領域，例如，將技術與經(jīng)濟價值結合起來研究生產(chǎn)和管理的其他問題，這就是早期的價值工程。這一方法傳人日本后與全面質量管理相結合，得到進一步發(fā)揚光大，成為一套更加成熟的價值分析方法。Miles的專著《價值分析的方法》使價值工程很快在世界范圍內產(chǎn)生巨大影響。</p><p>　　價值工程的主要思想是通過對選定研究對象的功能及費用分析提高對象的價值。這里的價值，指的是反映費用支出與獲得之間

16、的比例，用數(shù)學比例式表達如下：價值＝功能／成本。</p><p>　　進行一項價值分析，首先需要選定價值工程的對象。一般說來，價值工程的對象是要考慮社會生產(chǎn)經(jīng)營的需要以及對象價值本身被個提高的潛力。例如，選擇占成本比例大的原材料部分如果能夠通過價值分析降低費用提高價值，那么這次價值分析對降低產(chǎn)品總成本的影響也會很大。選擇對象的原則有這樣兩點：</p><p>　　（1）研究新產(chǎn)品方面。設計

17、研究費用較高的；預計產(chǎn)量很大的；競爭較激烈的；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；成本較高或質量較差的；用戶意見較大的；競爭較激烈的；利潤較少的產(chǎn)品等。</p><p>　　選擇對象的方法多種多樣。在面臨一個緊迫的境地，例如生產(chǎn)經(jīng)營中的產(chǎn)品功能、原材料成本都需要改進時，研究者一般采取經(jīng)驗分析法、價值系數(shù)法、AB

18、C分析法以及百分比分析法。</p><p>　　價值系數(shù)法的思路：當產(chǎn)品零部件的價值系數(shù)小于1時，說明降低零部件成本是價值工程的主要對象；而價值系數(shù)大于1的零部件價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選擇對象的方法。它把產(chǎn)品所有零部件按其成本大小進行排列，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)量和成本均占相應總量的20%的零件為B類，其余為C類。A類零件為價值工程的對象。</p><p>　　選定分析對象后需要收集對象的相關情報，包括用戶需求、銷售市場、科技技術進步狀況、經(jīng)濟分析以及本企業(yè)的實際能力等等。價值分析中能夠確定的方案的多少以及實施成果的大小與情報的準確程度、及時程度、全面程度緊密相關。有了較為全面的情報之后就可以

20、進入價值工程的核心階段——功能分析。在這一階段要進行功能的定義、分類、整理、評價等步驟。經(jīng)過分析和評價，分析人員可以提出多種方案，從中篩選出最優(yōu)方案加以實施。在決定實施方案后應該制定具體的實施計劃、提出工作的內容、進度、質量、標準、責任等方面的內容，確保方案的實施質量。為了掌握價值工程實施的成果，還要組織成果評價。成果的鑒定一般以實施的經(jīng)濟效益、社會效益為主。作為一項技術經(jīng)濟的分析方法，價值工程做到了將技術與經(jīng)濟的緊密結合，此外，價值工

21、程的獨到之處還在于它注重與提高產(chǎn)品的價值、注重研制階段開展工作，并且將功能分析作為自己獨特的分析方法。</p><p>　　5價值工程在企業(yè)成本管理中應用的效益 </p><p>　　價值工程應用于成本管理，不僅需要觀念的轉變、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，需要將它們結合起來，具體問題具體分析，才能進一步提高價值工程應用于成本的管理水平。中小企業(yè)在成本

22、管理中應用價值工程理論在一定程度上為企業(yè)帶來了不可小覷的經(jīng)濟利益。</p><p>　　1.設計成本方面。產(chǎn)品設計過程中，成本的過度浪費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)展過程中，企業(yè)設計人員運用價值工程理論，增加了一定的成本意識，在開發(fā)新產(chǎn)品時，不僅考慮技術上可行，還考慮經(jīng)濟上合理，對設計的技術、工藝等進行價值分析，這也相應地減少了過去企業(yè)在這方面的浪費。</p>

23、<p>　　2.采購成本方面。采購階段是生產(chǎn)經(jīng)營活動的起點，采購物品質量的高低將直接影響到產(chǎn)品的質量，采購物品價格的高低直接影響到產(chǎn)品成本，進而影響企業(yè)的盈利水平。在現(xiàn)在中小企業(yè)成本管理中，運用價值工程理論，企業(yè)開始對采購物品的數(shù)量有了一定的管理和控制，同時加強了購進物品的質量監(jiān)督，對物品的功能等基本情況做一個基本的分析，以增加采購的準確程度。</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)雖結構簡單，銷售渠道短，但管理成本費用仍不容小視。現(xiàn)在企業(yè)盡可能地減少不必要的職位設置；對管理成本預先設置預算，對一些比較重要的管理成本進行價值分析，確定其必要性；制定相應的規(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)品制造過程是企業(yè)的重要部分，也是企業(yè)成本管理中的關鍵。在產(chǎn)品制造中運用了價值工程理論，對制造成本進行價值分析，采取新工藝

25、，新技術，按圖紙、工藝、工裝要求進行操作，對制造過程中原材料的功能和成本進行分析，以求達到成本的最優(yōu)化，使得企業(yè)的制造成本得到一個很好的管理。</p><p>　　5.環(huán)境成本方面。近年來環(huán)境保護問題一直引起社會的高度重視，客觀上要求企業(yè)加大對環(huán)境污染的關注，降低影響環(huán)境的物質能源消耗。</p><p><b>　　6 總結</b></p><p&

26、gt;　　在全球化競爭的環(huán)境下，應當樹立什么樣的經(jīng)營理念，采取何種經(jīng)營機制、何種管理技術獲取競爭優(yōu)勢，實現(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，價值工程(簡稱VE)作為現(xiàn)代思想方法和管理技術，應用領域不斷擴充，出現(xiàn)了不少以企業(yè)管理為研究對象的優(yōu)秀成果。價值工程(VE)作為一種系統(tǒng)化的管理技術,在企業(yè)生產(chǎn)和經(jīng)營管理中都取得了顯著的效果，并且隨著時代的發(fā)展,應用范圍將更加廣泛.，而企業(yè)的戰(zhàn)略對企業(yè)的經(jīng)營和發(fā)展都起著至關重要的作用

27、。特別是在經(jīng)濟全球化的今天，把價值工程理論運用到企業(yè)的基本戰(zhàn)略管理中，有利于企業(yè)提高效益，創(chuàng)造顧客價值、企業(yè)價值和社會價值。</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