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 .     General Electric     . -   ,      .           .  ,        ,      .        :   1947         (value analysis).     ,      (value analysis, VA);          (value engineering, VE).  1959         [1 - Society of American Value Engineers (SAVE)    1959 .; . .      (19601962).],   1961     Techniques of Value Analysis and Engineering[2 - Miles L. D. Techniques of Value Analysis and Engineering.  New York: McGraw-Hill, 1961.  223 p.],     .

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notes








1


Society of American Value Engineers (SAVE)    1959 .; . .      (19601962).




2


Miles L. D. Techniques of Value Analysis and Engineering.  New York: McGraw-Hill, 1961.  223 p.




3


       . .       19481952 .;       . .       (1946).




4


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5


Johnson H. T., Kaplan R. S. Relevance Lost: The Rise and Fall of Management Accounting.  Boston: Harvard Business School Press, 1987.




6


Cooper R., Kaplan R. S. Measure Costs Right: Make the Right Decisions // Harvard Business Review.  1988.  SeptemberOctober.  P. 96103.




7


 1982 .        - ,       ,    ,    .


