价值工程是一门新的现代化管理技术,是提高产品质量、降低成本、提高经济效益的有效方法。1981年上海市机电、仪表、轻工、纺织等系统中,已有30多家企业结合本单位的生产实践,应用价值工程进行全面分析和改革,在产品设计、工艺、材料、供销、财务等方面取得了显著成效,在一年内将节约资金1200万元。本文作为中小型工厂的应用实例,供读者参考。 Value engineering is a new modern management technology and an effective method to improve product quality, reduce costs, and increase economic efficiency. In 1981, among Shanghai’s electromechanical, instrumentation, light industry, textile and other systems, more than 30 companies have combined their own unit’s production practices, applied value engineering for comprehensive analysis and reform, in product design, processes, materials, supply and marketing, finance, etc. It has achieved remarkable results and will save 12 million yuan in funds within one year. This article is an application example of small and medium-sized factories for readers’ reference.