Capturing value
Taught by Hugo Newman · AI tutor support included
You'll learn how organisations capture and distribute value through three key mechanisms: the cost model, the revenue model, and distribution strategy.
This lesson is part of a paid course
Buy the course to unlock every video lesson and the AI Tutor, plus mock exams with feedback on CIMA courses.
Already bought? Sign in
Ask the AI tutor anything about this lesson
It knows every lesson in the course — explanations, clarifications, practice questions.
In this lesson
- 0:00 Capturing value: overview and introduction
- 1:00 Common mistakes in value capture
- 1:39 Three key considerations explained
- 2:00 Cost model and efficiency
- 2:28 Revenue model and pricing strategy
- 3:32 Distribution amongst stakeholders
About this lesson
This lesson explores how residual value arises when revenue exceeds the costs of creation, and critically, why capturing value doesn't mean taking all of it—customers benefit directly from the product or service itself. You'll discover how to balance cost control with appropriate pricing to ensure sufficient surplus remains for stakeholders, and understand that value distribution extends beyond shareholders to include tax authorities, directors, and retained earnings for reinvestment. This concept is essential for understanding business model sustainability across CIMA and ACCA qualifications.
Duration: 4m
Transcript
Every lesson comes with a full searchable transcript - included with the course.
Get the E2 Objective Test course
All 109 video lessons, timed mock exams marked instantly with an explanation for every question, an AI Tutor in every lesson and lifetime access.
Already bought? Sign in