The value analysis is a technology enabling to evaluate the real cost of a product or service irrespective of organizational structure of the company. The allocation of direct and indirect costs by products and services depends on the volume of resources required at each stage of production. In the context of the value analysis method the actions performed at these stages are functions. The goal of a value analysis is to ensure proper allocation of resources for the production of products or services based on direct and indirect costs. This provides for the most realistic assessment of company expenses. Value analysis serves as a methodology for continuous improvement of products, services, production technologies, and organizational structures. Many users consider value analysis to be difficult to understand. Perhaps, this is because there is too little information explaining the gist of the analysis. The purpose of the article is to disclose the key point of value analysis and simplicity of its application. Nowadays the method has become a comprehensive tool to assess systems, processes and concepts. The author considers a set of works to implement and use the value analysis of a production process at an enterprise. In addition to establishing a commission for the value analysis, the author describes the stages of conducting the value analysis using the IDEFO methodology.
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