問27
頻出度★★☆
製品やサービスの価値を機能とコストの関係で把握し, 体系化された手順によって価値の向上を図る手法はどれか。
平成21年度 秋期 ITパスポート試験 問27
This question's explanation and your answers so far.
解説
問 27
Incorrectア
A critical success factor (CSF) is a way of identifying the factors that must be given priority in order to achieve business goals; it is used in the balanced scorecard and in strategy planning. It does not evaluate value as a ratio of function to cost, and it has no systematized procedure for improving value.
- イ
正解 The correct answer is choice イ, Value Engineering (VE). VE views the value of a product or service through the relationship “value = function ÷ cost” and aims to deliver the required functions at the lowest cost. Its distinguishing feature is that it proceeds along a systematized procedure — define functions, evaluate functions, then create and evaluate alternatives (the VE job plan) — which matches the stem exactly: it captures value from the relationship between function and cost and improves value through a systematized procedure. Value is raised by cutting cost without losing function, or by raising function at the same cost.
Incorrectウ
The value chain is a framework that breaks a company down into primary activities such as inbound logistics, operations, outbound logistics, sales and service, plus support activities, and analyzes where added value is created and which activities are the source of competitive advantage. Its object of analysis is the chain of company activities, not a method for raising value from the function-to-cost relationship of a product.
Incorrectエ
Value-added analysis is an accounting-oriented analysis that computes figures such as value added (sales minus externally purchased value) and the value-added ratio in order to assess a company's productivity and profitability. It centers on evaluating monetary results, and is not a method that improves the function-to-cost relationship through a systematized procedure to raise value.
ここがポイント
- The defining formula of Value Engineering (VE): “value = function ÷ cost” — value is raised by lowering cost while maintaining or improving function, following a systematized procedure (the VE job plan).
- Telling apart the confusable “value” terms: value chain = analysis that splits company activities into primary and support activities to find the source of competitive advantage; CSF = the critical success factors that are key to achieving goals; value-added analysis = productivity assessment based on the amount of value added.
用語