The application of Value Analysis in furniture production draws up some feasible suggestions, upon which company management and their experts have not thought of before. The implementation of the suggestions might improve the position of the company in the market; in Hungary and in the world market we find some companies which may squeeze out this company from the market. Therefore, it is of crucial importance to apply Value Analysis; which facilitates the utilization of new opportunities, and which fosters the keeping and improving of the company position. Company management chose those opportunities from the suggested technological solutions, which the company resources could afford. (Miles, L.D., 1972), (Sato, Y. - Kaufman, J. J., 2005)
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