Value analysis underlies the success and competitiveness of leading Japanese companies such as Toyota. First created as an engineering product design methodology in the States, it was subsequently taken up by Japanese companies who developed and enhanced the technique into a major managerial tool incorporating accounting information, and used it to reduce product cost and improve product functionality and value for customers. In recent years it has been expanded as a means of re-engineering overhead areas, structuring decisions and identifying decision alternatives and developing strategic performance measurements. This Executive Briefing -- by experienced researchers, renowned for their work in this field -- provides practical guidance on the processes of strategic value analysis and the inter-disciplinary approach that it brings to each area of application. It offers a step-by-step guide backed up by case studies and includes sample documents to enable you to adopt SVA in your business.
Author(s): Douglas Burnhardt
Series: Executive Briefings
Publisher: Financial Times Management
Year: 2002
Language: English
Pages: 124
Cover......Page 3
Contents......Page 7
List of Figures......Page 9
Acknowledgements......Page 11
Executive summary......Page 13
Introduction......Page 15
SVA for products......Page 23
SVA worksheets......Page 35
Target costing......Page 51
Cost tables......Page 63
Kousuu......Page 75
SVA case study......Page 81
SVA of overheads and services......Page 89
Performance measurement and decision-making......Page 103
Conclusions......Page 119
Bibliography......Page 123
