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学习和应用任何理论和方法都必须建立在对其基本概念的正确理解的基础上,否则,难以取得预期的效果。国内一些介绍价值工程的文章和专著对价值工程基本公式V=F/C中的C有以下两种理解:一是将C理解为产品的成本加上用户购买产品后,在使用过程中所要支付的一定的使用费用;另一是将C理解为产品的成本加上盈利,即相当于产品价格的费用。
Learning and applying any theories and methods must be based on a correct understanding of the basic concepts. Otherwise, it is difficult to achieve the desired results. Some domestic articles on value engineering and monographs on the value engineering basic formula V=F/C C have the following two understandings: One is to understand C as the cost of the product plus the cost of the product purchased by the user. A certain use fee; the other is to understand C as the cost of the product plus profit, which is equivalent to the cost of the product price.