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Absorption Costing achieve Air Force alternative ASPR ASROC audit Chapter chassis competitive components contractor coordinating cost data Cost Reduction Program cost reduction proposal criteria Department of Defense determine dollar electric power transmission elements engi engineering change estimated evaluation example gineering goal Handbook implemented improve industrial industrial engineering inhouse logistic manufacturing material ment method million minutes 15 minutes neering number of units organization performance personnel PERT/Cost network printed circuit board procedures procuring activities product value products business profit purchasing required function responsibility savings Secretary of Defense selected Signal Data Converter specific Target Cost technical feasibility techniques tion V.E. change proposals V.E. effort V.E. job V.E. program V.E. proposals V.E. study Value Analysis Value Engineering clause value engineering effort Value Engineering Incentive value engineering program value engineering training value standards vendors workshop seminars