Quality Function Deployment (QFD) process quantifies customer explicit and implicit needs, relating them with engineering requirements. Value Analysis (VA) process establishes an optimal allocation of resources according to the importance level of product functions. By combined application of QF D and VA tools, here named QFDVA, it is possible to establish optimum cost values for each engineering requirement according to the customer needs. It is also possible to evaluate the cost of each product function. Furthermore, the methodology provides a tool that supports decision making in product development and enhance value of products. This study applied QFDVA in product development of wardrobe at PTI XYZ. Application of QFDVA is done by identifying every implicit and explicit needs of the customer, finding the importance level of every needs, translating the needs into engineering requirements; and determining the optimum costs allocation to fulfill every customer needs. The application of QFDVA has improved the value of the wardrobe from the aspect of customer needs fulfillment and company 's resources allocation to fulfill the needs.