Personnel/ Non- Personnel Expenses/Revenues
Value Items capture how much the Idea will impact the business. There are three types of Value Items:
Personnel Expenses: Whose work will change? How much more or less time will they spend?
Non-Personnel expenses: What will the company buy more or less of?
Revenues: How will the Idea impact sales?
Every Idea involves at least one type of Value Item. Some involve all three.