ABSTRACT
The Value Flow Diagram (VFD) is based on the Flow Diagram and depicts the manufacturing of a product through processes and flows. Each flow on a diagram, including the product flow, carries a monetary value. The value can be read out from the diagram at any stage in production. This means that the value flows in a company are matched graphically with the production flow. The value added can be followed step-by-step along the chain of production processes, and the origin of the costs is immediately visualized. This makes the VFD a graphical value analysis tool.
