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In today's turbulent times of the world economy, in addition to high quality and a wide range of useful functions of products or services and minimal production time, it is also necessary to maintain price competitiveness. Therefore, companies are constantly looking for modern approaches to process optimization in an increasingly demanding, but shorter development, supply or production cycle. One of the current methods as an organized approach is Value Analysis - VA or Value Management, which is defined as a method of systematic improvement of the value of goods or products and services for users, focusing on their functions. Ever since its inception, developed by Lawrence D. Miles in 1947, VA has proven to be an extremely effective method that improves quality, optimizes costs and functions, and thus systematically increases innovation capacity and ensures the organization's competitive advantage.

The focus of the VA is on identifying and eliminating those features of products, services or processes that do not add any real (useful) value to the customer, but cause costs. VA is therefore a system method that provides a better product or better service at an affordable price for the user. In other words, VA is an organized creative method designed to improve the value of a product or service by accurately and effectively eliminating unnecessary costs that do not contribute to the quality, use or lifespan of the product or its better appearance and other characteristics provided by the customer. he wants. Thus, VA facilities can be new or existing products, work systems, organization, administration, and so on.

When we focus on a feature, we can define value as the ratio of a feature to cost, which means that value can be increased by improving a feature - but only if the customer is willing to pay for that improvement. We all, the buyer and the manufacturer, want good value that represents a balance between quality and resources.

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