Abstract: The select of VA objects in value analysis plays an very important role.From the angle of cost-saving,this paper introduces a new method called equallvalued segments of straight line,which concentrates on the region in which the value coefficients of every point is smaller than 1,according to different degree of cost-saving and practical needs,divides it into a series of meaningful small regions,on the basis of that,points out not only the fault of generally accepted Mr. Danaka's method of the'most reasonable region',but also provides a new way for identifying the real and practical ‘most reasonable region'.

Key words:  , VA, most reasonable region, value coefficient