The use of value analysis in new product development

Diplomska naloga obsega uvod – 1. poglavje, jedro – poglavja 2, 3 in 4 ter zaključne ugotovitve v 5. poglavju Diplomska naloga obsega v 2. poglavju teoretičen opis pojmov in metod vrednostne analize, ki se uporabljajo pri razvoju novega izdelka, s pomočjo študija navedene literature in elektronskih virov. Te metode so: • analiza funkcij izdelka • metoda 635 • ocenjevanje idej • Combinex metoda V 3. poglavju smo te iste metode uporabili pri razvoju izdelka Večnamenski stol s pomočjo vsebine projektne naloge Razvoj izdelka Večnamenski stol. Izdelku smo določili funkcije, njihove tehnične rešitve, na podlagi tega so se odlikovale variante izdelka, med katerimi smo izbrali najprimernejšo. Četrto poglavje obsega še računovodsko obravnavo razvoja novega izdelka po slovenskih računovodskih standardih.This diploma thesis consists of an introduction – Chapter 1, a main body – Chapters 2, 3, 4, and a conclusion – Chapter 5. The second chapter is comprised of a theoretical description of the concepts and methods of value analysis used in the development of a new product. The information was acquired with the use of relevant study literature and internet sources. The methods are the following: • Analysis of product features • Method 635 • Idea evaluation • Combinex method In the third chapter, these same methods and the content of our project work were used in the development of the product Multi-purpose Chair. We determined the functions of the product and their tehnical solutions based on which we distinguished different product variants, among which the most appropriate was chosen. The fourth chapter covers the accounting treatment of the development of the product according to the Slovene Accounting Standards (SAS)