Value analysis and value engineering: case study in services
Abstract
The aim of this article was to report a structured application of value analysis in the negotiation cell of the Supply Department of a company in the agro-industrial sector. The application object was services provided. Usually, the method is applied to goods. The research method was a single case study. The functions performed by the professionals of the cell were identified, the costs to perform these functions were analyzed and these functions were classified according to their importance. The comparison of the importance with the cost of these functions made it possible to identify opportunities for cost reduction and process optimization in functions where their costs are greater than their importance, eliminating unnecessary activities that do not add value and directing efforts to more important adding value activities. Ideas and proposals were raised for improvements in the processes. After discarding the unviable ideas, viable ones were detailed and specified for presentation and deployment. With the proposal, it is expected to have a sensible reduction in activities that do not add value or cost reduction in activities that now add more cost than value.
Key words: value analysis, engineering analysis, cost reduction, value aggregation.
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