ترجمه آماده – مدلی برای مهندسی ارزش یکپارچه

Abstract – The approaches of target costing and value engineering support product development processes in identifying target costs from a customer perspective and in improving the value cost ratio of a product. This research introduces the approach of Integrated Value Engineering, which combines both approaches in one model. In the Model for Integrated Value Engineering the three levels components, functions and requirements of a product are modeled in a matrix and target costs from requirements and current costs of components are assigned to each other on all three levels. This allows a holistic comparison of the current costs with customer based target costs and easily highlights potentials for cost reduction or adding value. The approach is evaluated by an academic and an industrial case study.