This document provides guidance on how to develop a value-oriented business. It outlines key aspects to consider such as defining the problem being solved, the unique value provided, and how that value is created and delivered through a value chain and model. It also discusses analyzing the strengths, weaknesses, opportunities, and threats of the value model, as well as how to spread the value through marketing and partnerships. The document concludes by emphasizing the importance of measuring the relationship between costs and value through metrics and having a detailed development and spread plan.