This module is about how value is managed within different sectors: private, public and non-profits. In the private sector the focus is with value creation and capture to extract cash and a return on capital. In contrast the value management problem in the public sector is framed as one of value for money (VFM) and in not for profits 'values' management. Both public and not for profits are converging towards a private sector management approach to resource stewardship.

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