For value, the question is: “Does the system produce actual output benefits equal to or greater than its costs?”

B > C

If the answer is situationally negative, then the next question is: “What change is required (delta) in the output to make its benefits equal to or greater than the cost of producing them?”

 ΔB ⇒ B > C

-AND/OR-

ΔC ⇒ B > C