An Improved Effective Cost Review Process for Value Engineering

Table 11

Four subcategories for handset cases.

Category	Subcategory	Idea stimulus question
Material	Same material of a lower-grade replacement	Can the material be replaced with the same material, but of a lower grade?
	Different material at a lower-cost replacement	Can the material be replaced with a different material at a lower cost?
Dimension	Thickness reduction	Can the thickness be reduced?
Printing/coloring	Coloring replacement	Can a color be replaced with a natural color or another existing color?