Gartner Research

The Gartner Business Value Model: A Framework for Measuring Business Performance

Providing CIOs the ability to simulate the impact of IT investments and services on financial results

Analysts: Rajesh Kandaswamy, David Furlonger

This research serves as a structured framework and definition of nonaccounting metrics that can be applied generically to help organizations identify how their business activities will impact financial performance. 

We believe that this standardization will enhance IT-to-business communication by allowing greater precision and meaning in addressing increasingly complex business value creation issues. The Business Value Model is a set of precisely defined performance metrics and is a useful tool that extends, not replaces, traditional accounting metrics in determining the real drivers of business value and in closing the measurement gap.

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