Which is a correct distinction between Value Engineering and Value Analysis?

A.
Value Engineering is applied to improve evolving designs and Value Analysis is applied to
improve existing products

B.
Value Engineering is applied to manufactured and constructed products and Value
Analysis is applied to services and business processes

C.
Value Analysis is applied to determine required cost and performance targets and Value
Engineering is applied to realize those targets

D.
Value Analysis and Value Engineering, while similar, differ in that they employ different
process steps