£ Islamic Azad university of Iran, Behshahr branch, Iran.
¥ Department of studies in Commerce, University of Mysore, Mysore India.
Value engineering is a technique based on the analysis of all the processes in use to promote the performance of financial, organization. VE can also be utilized not only in manufacturing industry but also in services and public or private organization. In other words, anything that can produce cost is the subject of VE study (Witschey & walf, 2000). Value engineering (VE) is a systematic method to improve the “value” of goods or products and services by using an examination of function (Isola,1997). The research with the purpose of studying, evaluating the possibility and degree of application of Value engineering is a technique in that company and that if knowing or un knowing to what percentage this technique and its application phases in the management process of the company were used,designed and in the process of putting into practice.the present study was started with1 main questions and 6 Subsidiary questions by using the t-test on 80 participants from population 0f 100 personnel of sari region Petroleum(Oil) Products distribution company during a period of 6 months through using questionnaires.
Value, Engineering, Value Engineering, Function