http://www.answers.com/topic/value-engineering?cat=biz-fin 将 Value Engineering 定义为
A thinking system (also called value management or value analysis) used to develop decision criteria when it is important to secure as much as possible of what is wanted from each unit of the resource used. The resource may be money, time, material, labor, space, energy, and so on.
http://creatingminds.org/tools/value_engineering.htm 中将二者做了别分(一种方法不同"方向"上的使用?)
Use Value Analysis to analyze and understand the detail of specific situations.
Use it to find a focus on key areas for innovation.
Use it in reverse (called Value Engineering) to identify specific solutions to detail problems.
文中列举了一个设计钢笔的例子来说明价值分析方法,例子简单明了。