【正文】 involved in the strategic management initiatives, the need to bine them, analyze specific issues in order to further enhance the application of value engineering at the cost of ma nagement level. ManagementCost Management of SMEs in the application of value engineering theory to a certain extent, the enterprise has brought economic bene fits not to be underestimated. 1. Design costs. Product design process, the cost of waste over a certain extent, restricted the development of enterprises, which attracted the attention of enterprises. In the modern process of SME development, corporate designers to use value engineering theory, an increase of some costconscious, in the development of new products, not only considered technically feasible and economically rational is also considered for the design of technology, process etc. Value analysis, this is also a corresponding reduction in this area over the past business waste. 2. Procurement costs. Procurement phase is the starting point of production and business activities, procurement of quality goods will directly affect the level of product quality, purchasing goods prices directly affect the level of production costs, thereby affecting the level of corporate earnings. In the present cost management in enterprises, the use of value engineering theory, panies began to purchase a certain number of items of management and control, while improving the quality of purchased goods and supervision, functional items such as basic information to do a basic analysis in order to increase the accuracy of the procurement. 3. The management costs. Management costs of nonimportant part of production costs, SMEs although simple structure, marketing channels is short, but management costs are still can not be overlooked. Now businesses as much as possible to reduce unnecessary office setting。 More intense petition。 Higher cost or lower quality。 Raw material is more expensive and scarce。 Expected to yield great。 第 10 頁 共 14 頁 2) Value engineering is based on functional analysis of the core. Value Engineering is not through general measures to reduce costs, but through a systematic analysis of the function to identify existing problems, e up with a better way to achieve functional, thereby achieving lower cost. This cost reduction, there will be a reliable basis and the methods are more scientific, and thus will be able to obtain greater results。 F said the value of the function。 Lowvalue, low note useful, little benefit. The concept of the people39。 Can also be used for special equipment design and manufacture, upgrading equipment and key equipment repair and other anizations, to enhance the management of the equipment economic effects. From the producers of the enterprise perspective, the business will suffer from myopia disease, and even into turning a blind eye disorders, NJ to the present situation, hopes to have a breakthrough, They encountered the first obstacle is the production of existing products can not be deviated from the set patterns, in other words, the use of hightech to break through the bottleneck on the production, the use of value engineering methods to analyze enterprise management products, like Geely pan to hightech method to two of more than 100 films posed of a small blade, allow consumers to the use of the time, whether you Oudao posture or facial structure of the bending of any situation, no facial abrasions. a listing of products on the market has the enthusiastic response. Cutting production of traditional industries, breaking the conventions of traditional industries is the best way, from the perspective of consumers thinking, pan or pan, but a good scratch without cutting the skin injury, will have to rely on hightech assistance in order to create a worldclass product that can be best sellers in the world, the traditional industries will be able to bine creativity and technology together, turnaround is the best way. We believe that the 21st century is that the characteristics of hightech production techniques used to resolve the problem, Enterprises should be good at using value engineering methods to analyze management, innovation of new knowledge into the business, be able to escape the plight of traditional industries, after all, is the technology for human use, the use of technology to create value for consumers. able to solve the problem of consum