عنوان مقاله [English]
Over the course of producing and marketing goods and services, it appears that industry faces a new challenge in which information and science form the basis for any organizational movement. In this regard, the competitive preference of the organization concentrates on customer and value creation in the organization. Value engineering recognizes product/service functions and produces those with the maximum value at the lowest cost without the loss of production or service quality and safety. In this paper, using value engineering based on the international job plan of the SAVE (Society of American Value Engineering), various alternatives are proposed to improve upon the performance of Customer Services of Water and Sewage Co. The results indicate possible savings of about 714 Million Rials for the water authority in the city of Sari and 4860 Million Rials across Mazandaran Province.