An Improved Effective Cost Review Process for Value Engineering

Table 12

Specification review process for handset cases.

Idea generation		Specification review
		Step  1	Step  2			Step  3
Category	Idea stimulus question	Specification	Regulation	Who	Why and how	Cost-cutting idea
Material	Can the material be replaced with the same material of a lower grade?	ABS V0	UL/TUV	Design	(i) To block a fire in the phone line; (ii) Check the material’s melting temperature	〈Material, Same material of a lower grade replacement, Headset case_ABS V0 (to ABS HB)〉; Ans1: flammable; Ans2: apply heat resistance painting
	Can the material be replaced with a different material at a lower cost?	ABS V0	UL/TUV	Design	(i) To block a fire in the phone line,; (ii) Check the material’s melting temperature	〈Material, Different material at a lower cost replacement, Headset case_ABS V0 (to HIPS)〉; Ans1: flammable; Ans2: apply heat resistance painting
Dimension	Can the thickness be reduced?	2.5 t/2.8 t	It is not broken by 5 Ns impact	Design	(i) To meet regulations; (ii) Conduct an impact test	〈Dimension, Thickness reduction, Headset case_0.25 t〉; Ans1: fractures before 5 Ns impact if it does not absorb impact; Ans2: do not apply the idea
Printing/coloring	Can a color be replaced with a natural color or another existing color?	Special color	Aesthetics	Manufacturing	(i) To meet regulations; (ii) Conduct a preference test	〈Printing/Coloring, Coloring replacement, Headset case_Special color (to standard color)〉; Ans1: customers dislike colors that they recognize as standard; Ans2: do not apply the idea