Examensarbetet har utförts på Swegon AB i Kvänum som utvecklar, tillverkar och säljer klimatanläggningar för inomhusbruk. Ledningen vill se en mer strukturerad hantering av de kostnadsreduceringsarbeten som Swegon utför på sina produkter. Swegon arbetar med kostnadsreducering genom att använda metoden VAVE (Value Analysis/Value Engineering). Uppdraget som gavs var att reducera rörliga kostnader på sortimentet Compact och för att klara detta vara koordinatorer i en VAVE. I uppdraget ingick även en granskning av metoden samt att lämna förbättringsförslag som leder till att både deltagare och ledning blir nöjda med arbetssättet. Åtgärderna som bör genomföras går främst ut på att minska resurser som krävs för att utföra en VAVE. Detta uppdrag resulterade i två frågeställningar: 1. Vilka förändringar kan hittas med VAVE, som minskar rörliga kostnader vid tillverkning av Compact-aggregat?   2. Finns det förbättringar som kan implementeras i Swegons VAVE?   För att besvara frågeställning ett krävs det fullt deltagande vid förberedelse inför workshopen och under workshopen. Något som inte har genomförts är deltagande efter workshopen då det hamnar utanför examensarbetets ram. För att besvara frågeställning två krävs en analys av metoden VAVE, jämförelser med liknande metoder och teorier och egna erfarenheter från den genomförda VAVEn. Intervjuer, observationer och dokumentstudie har utförts för att få den kunskaps som krävs för att besvara frågeställningarna.   Resultatet av arbetet är förslag på åtgärder som kan införas för att minska de rörliga tillverkningskostnaderna för Compact-sortimentet med hela 12,3 %. Åtgärderna består främst av omkonstruktion och byte av befintliga komponenter. De åtgärder som ger störst besparingar planeras att ta längre tid än tolv månader vilket resulterade i ett projekt som kommer att genomföras i framtiden när resurser är tillgängliga. Resultatet är även en förbättrad version av VAVE där överflödiga moment har plockats bort samt moment som kan förbättra resultatet har lagts till eller ändrats. De moment som har plockats bort är protypbyggnation innan workshop, relationsmatris och paretodiagram. De moment som har lagts till eller ändrats är produktspecifikation, kundkrav, produktkalkyl, utvärdering och presentation av workshop.   Vidare arbete som kan vara lämpligt är att undersöka resultatet av den nya versionen av VAVE genom att utföra den ett antal gånger och jämföra resultaten med Swegons nuvarande version. / This assignment was performed at Swegon AB in Kvänum, a company that develops, manufactures and sells indoor air conditioning systems. The head management was looking for a more structured method when trying to reduce costs on their products. When constructing a cost reduction evaluation, Swegon uses the VAVE method (Value analysis/Value engineering). The assignment was to reduce the variable costs on Swegons Compact assortment, as well as being coordinates in a VAVE-evaluation. Furthermore the assignment also included a review of the VAVE method and submitting suggestions on improvements that could be made to reduce costs at the same time as both employees and management are satisfied. The measures to be made are focused on reducing the costs of constructing a VAVE evaluation. This resulted in two questions: 1. What changes could be made by using VAVE that would reduce variable costs when manufacturing the Compact products? 2. Are there any improvements to be implemented in Swegons VAVE? To answer question one, full participation was needed both when preparing the workshop and during the workshop. As participation after the workshop are outside the frames of the assignment, that was left out. To answer question two, a thorough investigation of the VAVE method was needed, as well as a comparison to similar methods and experiences from the carried out VAVE. Interviews, observations and document analysis were also done in order to answer the questions in the best way possible. As a result, the assignment suggests implementations that would reduce the variable manufacturing costs on the Compact assortment by as much as 12.3%. The measures are focused on reconstruction and change of existing components. Measures giving the highest savings are estimated to run over more than 12 months and therefore resulted in a project that will be carried out in the future when resources are available. The assignment also resulted in an improved version of VAVE where unnecessary steps are removed and elements that can enhance the results are added or changed. The removed steps is make a prototype before the workshop, relationship matrix and pareto chart. The added or changed steps is product specification, customer demands, cost breakdown, evaluation and presentation of the workshop. Suggestions on further work in this area would be to evaluate the results of the new version of VAVE, by using it multiple times and then compare it to the version that Swegon currently uses.

This thesis examines the implementation and effectiveness of Value Engineering in the United Arab Emirates and is restricted to major building construction projects. The aim of the reasurch is to investigate possible areas of improvement and could potentially enhance the effectiveness of the managent and control of the Value Engineering process, for building construction project in the Unietd Arab Emirates. The objectives of the research is to use the data collected to formulate a model for improvement of the Value Engineering process used in building construction projects in the United Arab Emirates. Before a model to be formulated, the following hypotheses need to be addressed. - Value Engineering is currently being effectively implemented - Value Engineering currently provides tangible and measurable benefits - Current practices in the application of Value Engineering can be improved A triangulation approach is employed, with data collected using questionnaires, semi structured interviews and case studies. The data collected was analysed and critically assessed to compare the Value Engineering process conducted in the United Arab Emirates with current best practice and to identify specific area for improvement. Based on the literature review, it became evident that the following seven (7) key factors raised by the researchers were identified for the potential to effect improvements. 1. Structure and Method of the Value Engineering process. 2. Timing and execution of the Value Engineering and workshop studies. 3. Composition of the Workshop team. 4. Understanding of the Value Engineering process. 5. Value Engineering during the Construction phase. 6. Performance measurement based on costs. 7. The effect of environment and culture on Value Engineering ii A model for improving the effectiveness of Value Engineering in the United Arab Emirates was then developed, validated and refined, based on the responses of seventy two (72) experienced clients, construction professionals, value engineers, project mangers and contractors. The responses from expatriates and Emirates nationals were also compared and the following recommendations were incorporated in the model. The identified improvement into the design consultant agreement is to:- - Include Value Engineering in the overall project programme. The identified improvement recommendations for the design stages are:- 1. Conduct Value Engineering workshop by the end of the preliminary design stage. 2. Establish involvement of end-user and who has experience in construction from project management consultant or client’s representative. 3. Specific consideration of the culture and environment in the United Arab Emirates. 4. Develop management awareness and commitment. 5. Implement the new regulations to achieve certification on sustainability (Estidama). The identified improvement recommendations for the construction stages are:- 1. Conducting Value Engineering review after the award of construction. 2. Monitoring and auditing Value Engineering cost benefits. 3. Controlling variations and change orders. 4. Verifying Value Engineering recommendations adopted are achieved. 5. Cultivate company culture and environment to maximise the benefits of Value Engineering. 6. Ensure the new regulations to achieve certification on sustainability (Estidama).

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Bakgrund: Produktutvecklingsprocessen har på senare tid kommit att ses som en strategisk aktivitet som är avgörande för företagets överlevnad eftersom produktens utförande och kostnader till stor del fastställs innan tillverkning påbörjas. ”Target Costing” har sitt ursprung från Toyota i Japan och är en metod för strategisk kostnadsstyrning som har vuxit fram för att tidigt styra kostnader. Metoden används för att integrera kostnadsstyrning i produktutvecklingsprocessen i samstämmighet med kundkrav och företagets egna vinstkrav. Syfte: Syftet med studien är att beskriva och analysera hur ”Target Costing” används i produktutvecklingsprocessen på Volvo Construction Equipment i Braås för att ge kunskap till nya potentiella användare. Studien syftar även till att analysera ”Target Costing”-processen på Volvo CE för att identifiera utvecklingsmöjligheter. Ett bisyfte är att ge förbättringsförslag. Metodval: Data samlades in genom ostrukturerade och semi-strukturerade intervjuer, direkt observation samt dokumentation där intervjuer var den huvudsakliga informationskällan. Slutsatser: ”Target Costing” används som ett kostnadsreduceringsprogram på Volvo CE inom deras produktutvecklingsprocess i syfte att bibehålla sin konkurrenskraft och möta prispress från konkurrenter. ”Target Costing” används inte i enlighet med karaktärsdragen eftersom deras kostnadsreduceringsmål representerar kostnadsgapet och är deras utgångspunkt. / Background: The product development process has recently come to be seen as a strategic activity that is critical to its survival since the product's performance and costs are largely fixed before production begins. Target Costing originates from Toyota in Japan and is a method of strategic cost management that has emerged for the early control costs. The method is used to integrate cost management in the product development process in concert with customer requirements and the company's own profit requirements. Purpose: The study aims to describe and analyze how target costing is used in the product development process at Volvo Construction Equipment in Braås to give knowledge to new potential users. The study also aims to analyze Target Costing process at Volvo CE to identify development opportunities. A secondary purpose is to provide suggestions for improvement. Methodology: Data were collected through unstructured and semi-structured interviews, direct observation, and documentation where interviews were the main source of information. Conclusion: Target Costing is used as a cost-reduction program at Volvo CE in their product development process in order to remain competitive and meet price pressure from competitors. Target Costing is not used in accordance with the characteristics because their objectives of cost-reduction represent the cost gap and is their starting point.

The modern manufacturing world has been driven to compete in a more international and interconnected system. This has led to increased focus upon frameworks and architectures to guarantee quality, high market acceptance, and reduce cost. Modern manufacturing design processes evolved largely from Henry Ford at Ford Motor Company, and Alfred Sloan at General Motors. Their structures embody two different focuses on quality and value engineering which have influenced many recent design frameworks. In the 1970s a heavy emphasis was placed upon Design for Manufacturing, which uses group technology, commonality of processes, and continual focus to reduce part count. Some companies have desired a design process that better accounts for new market needs and Voice of the Customer changes, allowing them to break out of the old processes by using a new framework called Design for Six Sigma. Contextual and survey analysis contrasting DFSS and DFM showed these systems have different definitions of what creates value; which causes a different focus on how to improve value. As the market frequently errs at knowing when to apply DFM or DFSS, using a simple case study of a product with high part and assembly cost, teams were challenged to create a better flashlight using both DFM for part reduction, and DFSS for function improvement. The aim was to increase value. Value has been defined by the formula: value = (performance + capability) / cost or as value = function/cost. Results from the case study combining DFM and DFSS constructs demonstrate a total value engineering construct. It was also shown that DFM indicated effectiveness for a slow-changing market with cost reduction focus, and DFSS demonstrated effectiveness for analyzing continually changing market needs. Disruptive innovations can replace a formerly lull market, for which DFM can be completely unprepared; while DFSS is not effective in slow product-change markets. Incorporating the best of DFSS and DFM creates a Total Value Engineering framework.

Devido à característica cíclica do mercado da construção civil, as margens de lucro das incorporadoras podem ser facilmente afetadas. Portanto, a assertividade do custo no momento da decisão da compra do terreno, e a sua variação entre o momento da decisão de se empreender e a conclusão do projeto deve ser pequena, de maneira a não comprometer o retorno esperado. Notou-se uma fraqueza na área da engenharia quanto à definição do custo no momento do estudo da viabilidade do negócio e ao suporte de custo quanto às decisões tomadas durante o desenvolvimento do projeto. O que se pratica pelo mercado é o preço parametrizado por m2 de área (construída, privativa ou equivalente), tendo como referência os custos atingidos por outros projetos. Após a definição desse primeiro custo, o projeto só será avaliado quando já contar com a aprovação dos órgãos competentes e a venda para o cliente estiver iniciada. O custo final da construção pode ser difícil de ser atingido, pois todo o comprometimento já está consolidado baseado nas decisões tomadas durante seu desenvolvimento. Nesse momento, a construtora definirá seu primeiro custo, mas só terá um valor mais confiável após todos os projetos estarem, pelo menos, na fase de projeto básico. O custo a ser conhecido nessa fase pode surpreender negativamente se não forem tomados cuidados com sua análise. O que se apresenta, nesta dissertação, é um método de parametrização simples e eficaz, que tem rapidez e agilidade para análises de engenharia de valor e decisões arquitetônicas, suportado pela parametrização de custos de construção descritos num Plano de Contas único desde o início do processo do negócio até a fase de construção, contribuindo para a rastreabilidade do processo, para facilitar as análises de cada fase e para a retroalimentação do processo de orçamentação. / The civil construction industry has cycling characteristic and low profitability; therefore, the markup can be easily affected. The Real Estate companies profit depend on the accuracy of the cost defined at the time of the decision to buy the site and still, that the cost variance between the moment of the decision to undertake the project and its conclusion be little, in order do not affect the expected return. A weakness was observed in civil engineering field related to cost definition at the business feasibility phase and to the cost support in the decisions making during the design process. What is practice in the market is the cost based on the area (built, private or equivalent) having as a reference the final costs of previous projects. After this first cost, another evaluation will be done when the design was approved by the municipality and the sales have begun. At this moment, the construction company gives the first cost, but it will be reliable only after all drawings are at least at the basic level. The cost at that phase could surprise in a negative manner if the cost analyzes were not carefully done. What intends in this dissertation is to present a simple and effective parameterization method, with promptitude and agility to make engineering value analyzes and architectural decisions, supported by the construction cost parameterization described at the only work break down spread sheet, from the beginning of the business process to the end of construction phase, contributing for process traceability, to facilitate each phase analyze and for budgeting process feedback.

Although Value Engineering (VE) studies are mandated by the Federal Highway Administration for large ($25 million or more) federal-aid highway projects, many state Departments of Transportation do not conduct voluntary VE studies on smaller projects. Those who have done so have seen project improvements and savings as a result. The success of the existing voluntary VE programs indicates that VE application to small transportation projects represents a significant opportunity for savings. The goal of this thesis work was to develop a methodology for conducting VE studies on small transportation projects that would make efficient use of available personnel and require little VE training. The author examined the results and procedures of several DOT VE programs, including some that conduct studies on projects as small as $1 million. The analyses revealed sources of past savings, trends and common methods in VE studies, and procedures and forms that are best suited to the types of project under study. Based on the research and analyses, the author developed a VE study methodology that is tailored to small transportation projects, including a workbook and both general and specific guidelines. This report proposes an approach to VE on small transportation projects using this methodology, which is characterized by conformance with accepted VE practice and FHWA guidelines, efficient use of personnel, and ease of use. In particular, these recommendations are intended for use by any state DOT with an existing but limited VE program, such as MassHighway, which currently conducts only mandated studies.

Para lidar com a complexidade do processo de desenvolvimento de produtos e especialmente da compreensão das necessidades e anseios dos usuários, a identificação e criação de metodologias como o \"design thinking\" e a engenharia do valor tornou-se importante na geração de valores perceptíveis não só para estes usuários, mas também para as empresas que desenvolvem produtos, para a sociedade e para o meio ambiente. Buscou-se, através da proposta da utilização conjunta das duas metodologias citadas, integradas ao processo de desenvolvimento de produtos, observando as características respectivamente de divergência e de convergência, embasado na realidade auferida na indústria, melhorar a qualidade das fases iniciais do processo de desenvolvimento de produtos, em termos de redução do tempo de desenvolvimento, da assertividade das soluções propostas e dos custos do processo. A validação da técnica proposta deu-se através de dinâmicas envolvendo alunos de um MBA de Gestão e Engenharia de Produtos e Serviços, identificando os fluxos de informação ao longo de 7 ferramentas que compõem o modelo, e, posteriormente, aplicando o modelo completo, observando resultados que atestam a melhor compreensão das etapas e da sinergia relacionada à integração, alcançando objetivos de ensino, mas também de qualidade das soluções obtidas. / To deal with the complexity of the product development process and especially on how to understand the needs and desires of the users, the identification and creation of methodologies such as \"design thinking\" and value engineering became important in generating noticeable values not only for these users but also for companies that develop products for the society and to the environment. By proposing a joint technical of the two mentioned methods, integrated to the product development process, observing the characteristics respectively of divergence and convergence, based on the perceived reality in the industry, it sought to improve the quality of early stages of the product development process, in terms of how to reduce the development time, the assertiveness of the proposed solutions and process costs. The validation of the technique was made through research involving students of an MBA on Management and Engineering of Products and Services, identifying the information flows along the 7 tools that make up the model, and then applying the complete model, observing results that attest to the better understanding of the stages and synergy related to integration, achieving teaching objectives, but also the quality of the solutions obtained.

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.

Devido à característica cíclica do mercado da construção civil, as margens de lucro das incorporadoras podem ser facilmente afetadas. Portanto, a assertividade do custo no momento da decisão da compra do terreno, e a sua variação entre o momento da decisão de se empreender e a conclusão do projeto deve ser pequena, de maneira a não comprometer o retorno esperado. Notou-se uma fraqueza na área da engenharia quanto à definição do custo no momento do estudo da viabilidade do negócio e ao suporte de custo quanto às decisões tomadas durante o desenvolvimento do projeto. O que se pratica pelo mercado é o preço parametrizado por m2 de área (construída, privativa ou equivalente), tendo como referência os custos atingidos por outros projetos. Após a definição desse primeiro custo, o projeto só será avaliado quando já contar com a aprovação dos órgãos competentes e a venda para o cliente estiver iniciada. O custo final da construção pode ser difícil de ser atingido, pois todo o comprometimento já está consolidado baseado nas decisões tomadas durante seu desenvolvimento. Nesse momento, a construtora definirá seu primeiro custo, mas só terá um valor mais confiável após todos os projetos estarem, pelo menos, na fase de projeto básico. O custo a ser conhecido nessa fase pode surpreender negativamente se não forem tomados cuidados com sua análise. O que se apresenta, nesta dissertação, é um método de parametrização simples e eficaz, que tem rapidez e agilidade para análises de engenharia de valor e decisões arquitetônicas, suportado pela parametrização de custos de construção descritos num Plano de Contas único desde o início do processo do negócio até a fase de construção, contribuindo para a rastreabilidade do processo, para facilitar as análises de cada fase e para a retroalimentação do processo de orçamentação. / The civil construction industry has cycling characteristic and low profitability; therefore, the markup can be easily affected. The Real Estate companies profit depend on the accuracy of the cost defined at the time of the decision to buy the site and still, that the cost variance between the moment of the decision to undertake the project and its conclusion be little, in order do not affect the expected return. A weakness was observed in civil engineering field related to cost definition at the business feasibility phase and to the cost support in the decisions making during the design process. What is practice in the market is the cost based on the area (built, private or equivalent) having as a reference the final costs of previous projects. After this first cost, another evaluation will be done when the design was approved by the municipality and the sales have begun. At this moment, the construction company gives the first cost, but it will be reliable only after all drawings are at least at the basic level. The cost at that phase could surprise in a negative manner if the cost analyzes were not carefully done. What intends in this dissertation is to present a simple and effective parameterization method, with promptitude and agility to make engineering value analyzes and architectural decisions, supported by the construction cost parameterization described at the only work break down spread sheet, from the beginning of the business process to the end of construction phase, contributing for process traceability, to facilitate each phase analyze and for budgeting process feedback.