valuation account
（評価勘定）
value added
（付加価値）
1) In accounting, the addition of direct labor, direct material, and allocated overhead assigned at an operation. It is the cost roll up as a part goes through a manufacturing process to finished inventory.
2) In current manufacturing terms , the actual increase of utility from the eyes of the customer as a part is transformed from raw material to finished inventory. It is the contribution made by an operation or a plant to the final usefulness and value of a product as seen by the customer. The objective is to eliminate all nonvalue-added activities in producing and providing a good or service.
→ふかかち
value classification
（部品管理区分）
value management
（価値管理）
variable costs
（変動費）
variable electricity cost
（変動電力料）
variable materials cost
（変動材料費）
variance between inventory and ledger
（現帳不一致）
variant
（小変形符号）
variety of product
（生産品種）
vendor
（購入先）
納入業者
vendor id
（購入先名）
vendor ledgers
（仕入先元帳）
volume valiance
（操業度差損:volume valiance）
Wordsworth - Version2.6.0 (C)1999-2002 濱地 弘樹(HAMACHI Hiroki)