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Our Mission



S & P is a consultancy for Product Development and Cost Engineering. We are assisting our clients in training and project work to improve or to develop competitive products and processes.


We apply the value thinking in different company areas like marketing, purchase, product development, manufacturing, etc. to achieve customer satisfaction and improve the competitive edge for successful business. We are using Value-based methodologies and methods to align and focus the Value Adding Chain.


We front-load the project work, this means


  • eliminate uncertainties in the development process (risk and time)
  • reduce costs through early cost management (cost engineering)
  • assures on-time completion of projects with correct customer specifications
  • understand the customer wants (requirements engineering)
  • understand value drivers and improve customer value (design to value)
  • early purchasing involvement




It is not important how well the product is made or how ingeniously it is designed, if the values are not appreciated or even recognized by the customer.



Our Professional Services

Product Management + Cost Management + Training


We provide following services:


  • Integrated Product Development, Cost Engineering
  • Value Analysis / Value Engineering / Value Management
  • Quality Function Deployment
  • Cost Management and Target Costing
  • Design to Value, Design to Cost (DTC)
  • Teardown of competitor products
  • Project Management
  • Training Workshops (public and company in-house) with case studies


to achieve


  • Constant High Product Quality
  • High Productivity
  • High Profitability
  • Good Working Environment
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