Due to increasing competition of construction companies, it is required to optimize the management of construction projects and "lean" concepts are rapidly spreaded in construction industry. Steel work accounts for a large proportion in construction work, and a variety of attempts to efficiently perform steel work has currently made. And since rebar (Engineer-to-Order) can be engineered through design once order is placed, it gives the great impact on construction, thus, entire management is required. The purpose of this study is to present the method to increase the efficiency of field processing method of steel work in terms of lean construction. Once we examine process of steel work and identify the flow, we would like to analyze which processes should be improved through value analysis approach and present the improvement plans. Also, this study examines cases of field processing and factory processing, and it identifies the waste factors in the procurement process. Finally, this study would like to present the result of analysis from the perspectives of value. The rebar delivery process is divided into several steps and the duration of every step is surveyed. Using duration data, VAT (Value added time) can be calculated for analyzing the efficiency of the process.