In certain engineering applications, value optimization may be required as an integral part of the operation. In manufacturing cost calculations, for instance, where economy aspect is paramount, the overall purpose is to minimize the total expenditure. There may be many dependent constituent factors making up the overall manufacturing cost. Each constituent may have a separate and unique contribution toward the overall target. In this paper, a theoretical expression of general form of value was described and then optimized. Each contributing factorial constituent was let to change with an associated independent variable. Value function obtained by coupling of these separate factorial constituents was intended to be of use in general value optimization. Copyright (C) 2014, Karabuk University. Production and hosting by Elsevier B.V. All rights reserved.