amir. shekari) - Industrial Engineering Dep. - Iran university of science & technology- campus Behshahr (BIUST) &Research Institute of Energy Management & Planning∗, Tehran, Iran)
shadi farboudi langaroudi - Student of Industrial Engineering Dep. – Iran University of science & technology- campus Behshahr (BIUST), Tehran, Iran)
ali karimi haghighi - Student of Industrial Engineering Dep. – Iran University of science & technology- campus Behshahr (BIUST), Tehran, Iran)

Value Engineering is a systematic and creative effort that analyzes the function of items or systems to ensure required functions are achieved at the lowest possible overall cost. VE is a systematic way with certain techniques that recognized the usage of product or serious and for that usage exist financial value until that usage to get doing with the keeping ability confidence and quality in the least of expense Lean thinking provides a way to specify value (from the customer’s perspective), lineup value creating actions in the best sequence, conduct these activities without interruption whenever someone requests them, and perform them more and more effectively. Lean requires a long-term, enterprisewide cultural change. Leans power lies in its ability to view a Value Stream from the customer’s perspective. Lean then improves processes to optimize the value stream by removing non-value added work (muda). Value Engineering can leverage, accelerate, and amplify efforts to implement Lean principles and practices in organization, and vice-versa. Moreover, if organization already implementing Lean principles and practices use of VE can significantly enhance overall efforts to reduce cost and increase value by using VE to not only leverage Lean efforts, but also address areas not within the normal methodological purview of Lean. VE is a vigorous and effective analytic methodology. Analysts have applied VE in a great variety of situations – VE is flexible. Lean, on the other hand, while not specifically an analytic approach, brings to bear a group of operating principles and practices that, in the right context, can transform an organization’s culture, productivity, profitability, and customer relations. Separately, in their respective spheres, VE and Lean are approaches with much to offer. Taken together, they offer great synergy. There should be no conflict between the approaches, and there should be no need to compromise between the two approaches. At this paper, we will study subscriptions, compromise and difference points of these procedures and then we will work on synergy of then to a combined model as the make leaning of value engineering that we introduce it in this module suggestive methodology as (Function-Muda) that will be to provide all the requirements of organizations for the both procedures

value engineering, lean, function, muda, Function-Muda