Implementation of the most favourable change is the last step. One of the benefits of the VM process is that group members tend to identify with the final solution, and to understand the reasons behind it. This should make implementation easier and faster.

Further reading

Kaneo Akiyama, Function Analysis, Productivity Press, Cambridge MA, 1991, ISBN 0-915299-81-X
G. Jaganathan, Getting More at Less Cost, Tata McGraw Hill, New Delhi, 1996, ISBN 0-07-460166-0

Acknowledgement

Many of the original ideas on value engineering are due to Art Mudge. These and other ideas have been further developed by Dick Stringer and Graham Bodman of the South African Value Management Foundation.