問29
頻出度★★☆
バリューエンジニアリングにおいて，価値を定義する二つの要素はどれか。
平成25年度 春期 ITパスポート試験 問29
This question's explanation and your answers so far.
解説
問 29
Incorrectア
Gross profit (gross margin on sales) and cost of sales are accounting indicators used on the income statement to measure profitability; they only show how much was sold and how much cost was incurred. They do not express function at all, that is, the work the product performs for the user, so they cannot define the value that VE refers to (function ÷ cost).
- イ
正解 The correct answer is “イ Function and cost.” Value Engineering (VE) views the value of a product or service through the relationship “Value V = Function F ÷ Cost C,” and defines value by the two elements function and cost. Here, function means the work the product or service performs as seen by the user (what it is useful for), and cost means the money needed to realize that function (the cost over the entire life cycle). Accordingly, VE improves things in these steps: first list the functions of the target in the form of “what does it do,” then compare them against the cost being spent to realize those functions, and look for alternatives that deliver the same function at a lower cost. From this formula, the ways to raise value V can be organized into four patterns: (1) keep the function and lower the cost (F unchanged, C↓); (2) keep the cost and raise the function (C unchanged, F↑); (3) raise the function and lower the cost at the same time (F↑ and C↓); (4) let the cost rise somewhat, but raise the function by more than that rise (F↑ greater than C↑). Note also that a basic principle of VE is “do not damage the necessary functions”; cutting cost by lowering a necessary function is mere cost reduction that lowers value, and is not part of the VE way of thinking.
Incorrectウ
The pair plan and actual results is a framework used in budget-versus-actual management and progress management to analyze the variance of “are we proceeding as planned.” Value in VE is determined not by the gap against a plan but by the ratio of function to cost, so this pair cannot be an element that defines value.
Incorrectエ
Fixed cost and variable cost are a classification of costs according to whether they change with the level of activity, and are used in break-even point analysis and similar techniques. Both are merely a breakdown on the cost side and lack the function side, so they do not match the VE definition of value, which consists of the two elements function and cost.
ここがポイント
- Value Engineering (VE) is a method that defines value as “Value V = Function F ÷ Cost C,” and the two elements that define value are function and cost.
- From V = F ÷ C, there are four patterns for raising value: (1) same function, lower cost; (2) same cost, higher function; (3) higher function together with lower cost; (4) a rise in function that outweighs a rise in cost. Cutting cost by lowering a necessary function is not VE, only plain cost reduction.
用語