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Öneri Kaizen
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Validated value: why estimate, measurement and finance approval stay apart

The most common mistake when presenting improvement gains is adding estimates as if they had happened. How the value board prevents it.

10 September 2026 · 1 min read

Value board: estimate, measurement and validated amount cards
Sample company · demo data

An improvement's value goes through three stages: it is estimated, then measured in the field, and finally approved by finance. Summing these stages into one number means presenting unrealised gains to management.

Value validation: measurement evidence and validation step
Sample company · demo data

What does the value board show?

  • Estimated, measured and validated amounts on separate cards.
  • Each record's confidence level: how strong is the evidence?
  • Persistence: does the gain continue after the measurement period?
  • Currency and unit settings: which currency, which rate?
Confidence level: score by evidence strength and its explanation
Sample company · demo data

The finance decision

Finance accepts, corrects or rejects a measured gain; the decision and its reason stay in the record. Every amount labelled “validated” in the management report has this decision behind it.

Finance decision: accept, correct or reject, with a reason
Sample company · demo data

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