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Value measuring methodology (or VMM) is a tool that helps financial planners balance both tangible and intangible values when making investment decisions, and monitor benefits. Formal methods to calculate the Return on investment (ROI) have been widely understood and used for a long time, but there was no easy and widely known way to provide a formal justification for decisions based on intangible values, which can include the reputation of an organization, the wellbeing of staff, or the impact on society or the environment at large. It was particularly difficult for decision makers to work through the trade-offs between costs and intangible benefits, especially for long-term investments by commercial organizations, and for governments and non-profit organizations who are primarily concerned with intangible values without wasting limited funds. Even within commercial organizations, units traditionally viewed as "cost centres" found it difficult to get acceptance of proposals for projects that would lead to general and long-term efficiency or capability gains, as the benefits were difficult to assign to "profit centres". The approach of the VMM is to start by developing a framework of values, including costs, risks, tangible returns and intangible returns, then assign scores to each element in the framework. Once the relative scores of the different types of values are assigned and agreed, it becomes possible to examine alternatives and give yes/no decisions in a fairly objective and repeatable manner, and review progress using a range of traditional quantitative program management techniques. As well as allowing comparison of different values within a project, the quantitative approach of the VMM permits review of the total contribution to a particular value across a range of projects. ==History and Adoption== The VMM was first articulated in a report by Booz Allen Hamilton in 2002 for the US Social Security Administration, as part of an electronic services project.〔Dan Remenyi (2006). ''Proceedings of the 13th European Conference on Information Technology Evaluation''. p.182〕 It was popularized by a suite of documents released by the US Federal Chief Information Officers Council in 2003, which give detailed guidance to agencies helping them to seek funding and plan budgets for their proposals, analyze their investments for values across their portfolio of initiatives, and track both tangible and intangible returns over time, with a particular emphasis on information technology investments and the production of ''OMB-300'' exhibits for the (US Office of Management and Budget ). The introductory document〔(Introductory document )〕 was given the significant title ''It's Not Just Return on Investment Anymore''. The suite of documents from the US CIO Council include the following, which are readily adapted for other countries and non-government organizations:〔Nagy K. Hanna (2010). ''Transforming Government and Building the Information Society''. p.288〕 *FAQ (Frequently Asked Questions) *Introduction *How-To-Guide *Highlights (key elements from the how-to guide, and probably the best document for initial study) 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Value measuring methodology」の詳細全文を読む スポンサード リンク
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