运用价值工程降低卷烟材料成本

价值工程在卷烟材料管理中的应用是基于“购置材料的目的是为了获得某种功能而不是材料本身”的思想，通过对功能与成本这两个价值工程中最重要构成的内涵、特征和关系的分析及卷烟材料在卷烟制品功能实现和成本范畴中作用的研究，得出价值工程在卷烟材料管理中的应用集中于卷烟材料等级管理和等级成本管理的结论，以创新为动力，降低卷烟材料成本，保障卷烟制品生产企业利润最大化。

The application of value engineering to reduction of cigarette material cost

The application of value engineering to the management of cigarette material bases on the theory that the objective of the purchase of material is not material itself but the access to some functions. A conclusion is made that the application of value engineering to the management of cigarette material mainly centres on cost and quality level management by means of the analysis of the intensions, characteristics and relationship of value and cost, which are the two most important factors in value engineering, and the research on how cigarette material realizes its functions and cost. Thus reduction of cigarette material cost may be achieved, and the profit of cigarette enterprise may be maximized.