Main Article Content
The objective of the concepts and techniques of Value Engineering (VE) is to make possible degree of effectiveness in identifying and removing unnecessary cost which approaches the effectiveness of identifying performance improvements for the product. In the process of lowering cost, three steps are used 1) identify the function 2) evaluate the function by comparison and 3) develop cost value alternatives. For the achievement of removing unnecessary cost, it has been carried out with an effective overall plan that includes all three essential steps. An implementation of VE for packaging cost cutting at a rubber thread and rubber tape factory is demonstrated.
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