Abstract 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.

Made available in DSpace on 2016-12-01T19:18:46Z (GMT). No. of bitstreams: 1 romerio.pdf: 1795458 bytes, checksum: 85227e0812305ec09ab09c230610abc5 (MD5) Previous issue date: 2008-05-27 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / The general objective of this dissertation is to identify the contributions of the Tear Down for Benchmarking in search of competitive advantages. In this respect, a qualitative, descriptive and analytical research was done, using the investigative manner or study of case, through research action. The data collection resulted preponderantly in secondary sources. The work is focused on the white line home appliance industry, more specifically in the line of refrigerators, and start exploration of the historical evolution of different presentations and concepts of the strategy. It also tries to find out if the contributions of the Tear Down to Benchmarking in search of competitive advantages originate from the systemized application of the process or its prompt application, besides arguing the convergence of the Tear Down and the Benchmarking. The research examine the Benchmarking and its contribution in showing the importance of substituting the old model of establishing goals based on the last performance of the organization for the setting of best goals based on best industry practices. In conclusion, it is possible to know the competitor very well behind the product, and that every company that wants to assume the leadership role in the market in which it acts must contemplate the Tear Down in its agenda for strategies / O objetivo geral desta dissertação é identificar as contribuições do Tear Down para o Benchmarking na busca de vantagem competitiva. Neste sentido, empreendeu-se uma pesquisa qualitativa, descritiva e analítica, utilizando-se o modo investigativo ou estudo de caso, com viés de pesquisa ação. A coleta dos dados se deu preponderantemente em fontes secundárias. O trabalho está focado na indústria da linha branca, mais especificamente no segmento de refrigeradores, e inicia explorando a evolução histórica das diferentes abordagens e conceitos da estratégia. O trabalho também busca identificar se as contribuições do Tear Down para o Benchmarking na busca de vantagem competitiva originam-se da aplicação sistematizada do processo ou de sua aplicação pontual, além de discutir a convergência do Tear Down e do Benchmarking. O trabalho resgata o exame do Benchmarking e da sua contribuição em demonstrar a importância de substituir o modelo antigo de fixar metas a partir do desempenho passado da organização pela fixação de metas com base nas melhores práticas da indústria. Conclui também que é possível conhecer-se profundamente o competidor por trás do produto, e que toda empresa que quiser assumir o papel de liderança no mercado em que atua deve contemplar o Tear Down na sua agenda estratégica

Even though TFT-LCD is a high-tech industry, it is a highly competitive business and the average selling price has been dropping year over year. The high technology no longer guarantees high profit margin due to intensive direct competitions among overflowing TFT-LCD makers. Every TFT-LCD maker is aggressively migrating to next generation fabrication and working rapidly to vertically integrate component suppliers to lower the cost. It is believed that in the manufacturing industry such as TFT-LCD is facing the toughest competition ever and all TFT-LCD companies are thinking of possible ways enhance their competitiveness regardless of their scales. To analyze the current industry situation and provide suggestions to current players in the field, this research proceeds with the approach of case study. Using Porter’s Five Forces Model as competitive advantage measuring factors, we apply Value Analysis Tear-down method to see how it can influence each force. Based on the case analysis, the author has reached the following findings: 1.Creating sustainable competitive advantages is very difficult by using cost reduction strategy only 2.Top management’s involvement of a new method or strategy can expedite the execution process and stimulate more innovative ideas 3.Future improvements derived from Value Analysis Tear-Down process must be constantly monitored and implemented to create sustainable advantages