Application of value analysis in processes of cog-wheels production

Purpose: The analysis of the processes based on the value analysis allows to evaluate of applied technologies of production. In the paper there is presented the value analysis for chosen processes of cog-wheels production as well as correlation of the functions of the product with the costs of operations creating them. An evaluation of applied technologies of production was done. Design/methodology/approach: Application of the method of value analysis with reference to productive chains including results of cost analysis. Findings: The study presents results of performed value analysis for chosen processes in particular with reference to costs of realized processes of cog-wheels. The analysis was done in the productive processes of the same product in two different technologies. Research limitations/implications: Evaluation of costs of operations of the productive processes. Practical implications: Presented in the paper approach and application of the method of value analysis essentially influences evaluation and increasing of efficiency of realized productive processes. Originality/value: Presented method is based on the methodology by L.D. Miles, L.W. Crum.