Who owns your business?
What Value are you creating for the owners that prevents them from investing their money elsewhere? In fact, what does Value mean to them? Are the activities of your enterprise really aligned with shareholder (and, more generally, stakeholder) needs. And what risks are they incurring in gaining whatever returns are being provided?
An Owner Value process provides the Board and senior leadership with a concise and comprehensive overview of where your enterprise is now, where it is heading, and where you need to focus attention. It can give you confidence that you are being duly diligent in the way you are running the enterprise.
(See Chapters 9 & 10 of Analytics for Leaders.)