价值工程的原理是以最低的成本来实现用户所需的必要功能,这一思想向传统的成本管理观念提出了挑战: 新观念之一 传统的成本管理观念往往认为降低成本是提高企业经济效益的主要途径,成本分析的指标是成本这个绝对量;而价值工程则以最低的成本实现用户所需功能为主要目的, The principle of value engineering is to realize the necessary functions required by users at the lowest cost. This idea presents a challenge to the traditional concept of cost management: One of the new concepts The traditional concept of cost management often considers that reducing costs is to increase the economic efficiency of enterprises. The main approach, the indicator of cost analysis is the absolute amount of cost, while the value of the project is to achieve the user’s desired function at the lowest cost.