WP29 Cost Plus Value
When a company chooses to invest in new technology, it should expect value in return. The value isn’t in the technology, per se, but what it enables the company to accomplish. The concept is simple but evaluating the potential value of technology is nuanced, multi-faceted, and often enigmatic. What drives value for one company may be completely different for another, based on size, internal resources, seasonality, growth trajectory and other factors.