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With the increasing demand to provide customers with a comfort-car based air-conditioning system, this paper is aimed at providing a value engineering assessment on air-conditioning based on the Brazilian customers perception of what effectively adds value to the system. In market regions like Europe and United States, the A/C installation rate is above 90%, while in South America is still around 40%. If it becomes more affordable or its value for the customer increases, the A/C system can be a strong vehicle selling factor, specially in the warmer climate regions. Value concept, in the value engineering analysis, is defined by the following equation: Value itself can be defined, on a customer perspective, either by: I. Keeping the cost parameter constant and increasing the performance parameter II. Keeping the performance parameter constant and decreasing the cost parameter, OR BY: III.

This work shows the “Value Methodology” application looking for to identify new alternatives for vehicular electrical energy system (battery, starter, generator, coils etc.). These alternatives must be feasible to the nowadays automobiles system. The electrical system studied in this job points out to engine with its main assembled options, or accessories, as air-conditioning, hydraulic power system (HPS), electrical lifter window, a thief deterrents alarm, door lockers, etc. Heavy electrical traffic conditions, which demand more energy, representing a bigger electrical charge, are being considered in this analysis. The main focus of this job is to show the internal parts reduction, meaning a better final cost to suppliers and carmakers, and consequently a better vehicle performance. Improvements achieved through this study must be appreciated.