عنوان مقاله [English]
Today, in many countries of the world, the important part of gross domestic product is the service sector. With the increasing number of service organizations followed by increasing competition, as well as continuous and continuous change in customers' tastes and rising expectations, the biggest challenge faced by these organizations is maintaining and creating a competitive advantage. This research is in terms of its purpose and in terms of descriptive survey is a survey. The statistical population of this research includes all employees and the owner of urban water and sewage company in Kurdistan province. Two questionnaires including, distributed among the clients, as well as a Value Engineering Questionnaire distributed among the employees of ABFA Company, were used to collect the data. The results showed that there is a significant relationship between the engineering value of the services and the quality of services provided in the water and wastewater company of Kurdistan province. Value engineering increases the level of trust, staff accountability, empathy between the employees and the client, as well as the quality increase. The factors are tangible and as a result they increase the quality of the services provided by the company Abfa Kurdistan province. There is a significant relationship between value engineering, value studies and complementary studies and the quality of services, and it can be concluded that value engineering increases the trust and responsiveness of employees and empathy between employees and clients, as well as value engineering to enhance quality. Tangible factors are also used.