Value engineering aims at finding out the

Value engineering is a systematic approach aimed at enhancing the value of a product or process by improving its essential functions.

It involves examining a product to identify its critical functions and finding ways to achieve these functions at the lowest cost.

This process does not compromise the quality or performance of the product; instead, it ensures that the product delivers its primary functions effectively at a reduced cost.

Hence, the main objective of value engineering is to maintain or improve functionality while minimizing costs, aligning with Option C.