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Creating and sustaining value

In this module, you'll explore how organisations create economic, social, and environmental value. You'll learn how key functions such as finance, operations management, and business intelligence help organisations build and sustain value for their stakeholders. Engaging with cutting-edge theories and practical applications, you'll uncover how decisions in finance and operations impact overall performance. You'll see how data and analytics, through business intelligence, can be used to enhance an organisation's value.

By using a simulation game-based learning approach, this module offers an engaging way to apply, reflect on, and deepen your understanding of key concepts. Overall, through an interdisciplinary lens, you'll explore how organisations create and sustain value in an increasingly complex and dynamic business landscape shaped by economic, environmental, and social challenges.

Vocational relevance

This module is designed for professionals from diverse backgrounds who are looking to actively address contemporary management challenges. It will help you enhance your management skills, deepen your understanding of key frameworks, theories, and tools, and apply them effectively to make a meaningful impact in your professional practice.

Qualifications

B872 is a compulsory module in our:

B872 is an option module in our:

Excluded combinations

Sometimes you will not be able to count a module towards a qualification if you have already taken another module with similar content. To check any excluded combinations relating to this module, visit our excluded combination finder or check with an adviser before registering.

Module

Module code
B872
Credits

Credits

  • Credits measure the student workload required for the successful completion of a module or qualification.
  • One credit represents about 10 hours of study over the duration of the course.
  • You are awarded credits after you have successfully completed a module.
  • For example, if you study a 60-credit module and successfully pass it, you will be awarded 60 credits.
30
Study level
Across the UK, there are two parallel frameworks for higher education qualifications, the Framework for Higher Education Qualifications in England, Northern Ireland and Wales (FHEQ) and the Scottish Credit and Qualifications Framework (SCQF). These define a hierarchy of levels and describe the achievement expected at each level. The information provided shows how OU postgraduate modules correspond to these frameworks.
OU Postgraduate
SCQF 11
FHEQ 7
Study method
Distance learning
Module cost
See Module registration
Entry requirements

Find out more about entry requirements.

Module details Entry requirements Module registration Study materials

What you will study

This module will equip you with the independent research and online collaboration skills necessary to critically explore and understand your own organisation's infrastructure. You'll learn about the tools and practices for analysing information so that decisions and performance can be enhanced. You'll also explore the theoretical and practical connections between three distinct yet closely-interrelated fields of study: Financial Management, Operations Management, and Business Intelligence.

The concept of creating, improving and sustaining value is central to the module and runs through all five units that comprise the module. As part of your module journey, you'll engage in a series of reflective blogging activities with your tutor group. These activities provide an opportunity to apply the module's frameworks to your own context while gaining insights into how other students approach value creation within their organisations.

Unit 1: An introduction to value presents the core themes you'll explore throughout the module, including creating and sustaining value, operations management, financial management and business intelligence. You'll learn about and discuss the concepts of value and value creation, while reflecting on how businesses create, sustain and sometimes destroy value. This unit provides a foundation for the rest of the module.

Unit 2: Creating financial value explores how finance and accounting activities help measure, forecast, analyse and control the value generation processes. This unit covers three main topics: budgeting, forecasting, and costing. You'll also learn about financial statements – what they are and what they reveal – and how to analyse an organisation’s performance.

Unit 3: Managing operations explores how businesses can create and sustain value by effectively formulating and implementing an operations strategy as well as monitoring and controlling its execution. You'll also examine how business intelligence supports value creation through the collection, storage, and transformation of data into meaningful information that enhances the organisation’s value-generating activities.

Unit 4: Putting theory into practice. The Newspaper Game is a computer simulation that models the operations of a small newspaper vending firm and its suppliers to explore various trade-offs in value creation. Through this simulation, you will learn about these trade-offs and how value creation can be optimised for both the organisation and across supply chains.

Unit 5: Trends and challenges in value creation provide you with the opportunity to explore recent trends and challenges businesses face in value creation. You'll choose a trend, research how it may affect your sector, and write a blog about your insights for your tutor group.  By engaging with other students’ blogs, you'll deepen your understanding of important trends and their potential impact on value creation in your sector.

Teaching and assessment

Support from your tutor

Throughout your module studies, you’ll get help and support from your assigned module tutor. They’ll help you by:

  • marking your assignments (TMAs) and providing detailed feedback for you to improve
  • guiding you to additional learning resources
  • providing individual guidance, whether that’s for general study skills or specific module content
  • facilitating online discussions between your fellow students in the dedicated module and tutor group forums.

Module tutors also run online tutorials throughout the module. Where possible, recordings of online tutorials will be made available. While these tutorials are not compulsory to complete the module, you’re strongly encouraged to take part. If you want to participate, you'll need a headset with a microphone. Your learning is supported by a wide range of resources, including specially designed books and a world-class online library. Activities generally require online participation over two to six weeks and contribute to your reflective practice and your assessment.

Assessment

The assessment details can be found in the facts box.

Participation marks are awarded for posting blogs and commenting on other students' blogs and will be combined with your end-of-module assessment (EMA) marks.

Course work includes

2 Tutor-marked assignments (TMAs)
End-of-module assessment

Future availability

Creating and sustaining value starts twice a year, in May and November. This page describes the module that will start in November 2025 and May 2026. We expect it to start for the last time in May 2027.

Regulations

As a student of The Open University, you should be aware of the content of the academic regulations which are available on our Student Policies and Regulations website.

Entry requirements

This is the second module in our Open University Business School Masters degree programme. It can be studied alongside the first module Managing in a changing world (B870), if you wish to study at a higher intensity and complete your MBA qualification within two years.

You'll be eligible to register for this module by satisfying the following academic, work experience and language requirements.

Academic requirements
There are three ways to meet the academic requirements:

1: Bachelors degree with honours
You'll need to have a bachelors degree with honours awarded by a UK university or equivalent.

2: Bachelors degree without honours
You'll need to have a bachelors degree without honours awarded by a UK university or equivalent, and you'll need to have completed either:

  • the discontinued OU module Managing 1: organisations and people (B628)
  • three of our undergraduate-level Business Management microcredentials*
  • the GMAT examination and achieved a result of 640 or higher.
3: No Bachelors degree
If you don’t have a bachelors degree, you'll need to have completed either:
  • the discontinued OU Professional Certificate in Management (S01)
  • six of our undergraduate-level Business Management microcredentials*

*See our Microcredentials page for further information. 

Work experience requirement
You’ll need to have gained a minimum of three years’ experience in a managerial, technical or professional role.

Language requirement
Your spoken and written English must be of an adequate standard for postgraduate study. If English is not your first language, we recommend that you will need a minimum score of 6.5 under the International English Language Testing System (IELTS). Please see their website for details.

Register

Start End England fee Register
01 Nov 2025 Apr 2026 £3670.00

Registration closes 16/10/25 (places subject to availability)

Register
02 May 2026 Oct 2026 £3670.00

Registration closes 16/04/26 (places subject to availability)

Register
This module is expected to start for the last time in May 2027.

Future availability

Creating and sustaining value starts twice a year, in May and November. This page describes the module that will start in November 2025 and May 2026. We expect it to start for the last time in May 2027.

Additional costs

Study costs

There may be extra costs on top of the tuition fee, such as set books, a computer and internet access.

Ways to pay for this module

We know there’s a lot to think about when choosing to study, not least how much it’s going to cost and how you can pay.

That’s why we keep our fees as low as possible and offer a range of flexible payment and funding options, including a postgraduate loan, if you study this module as part of an eligible qualification. To find out more, see Fees and funding.

Study materials

What's included

You'll have access to the university library, an extensive variety of media resources (print and online) specially written and designed for this module, audio-visual material, published articles, case studies and a set of interactive tools to help you develop your management thinking abilities.

Computing requirements

  • Primary device – A desktop or laptop computer. It’s possible to access some materials on a mobile phone, tablet or Chromebook; however, they will not be suitable as your primary device.
  • Peripheral device – Headphones/earphones with a built-in microphone for online tutorials.
  • Our OU Study app operates on supported versions of Android and iOS.
  • Operating systems – Windows 11 or latest supported macOS. Microsoft will no longer support Windows 10 as of 14 October 2025.
  • Internet access – Broadband or mobile connection.
  • Browser – Google Chrome and Microsoft Edge are recommended. Mozilla Firefox and Safari may be suitable.

If you have a disability

Elements of this module are delivered online and include the use of real-time online discussions and an interactive whiteboard space, so time spent using a computer and the internet will be extensive. If you use assistive technology or have a hearing or speech impairment and have concerns about accessing this type of virtual environment and materials, you can visit the system provider's website for information and contact The Open University to discuss it further before registering.

Written transcripts of any audio components and Adobe Portable Document Format (PDF) versions of printed material are available. Some Adobe PDF components may not be available or fully accessible using a screen reader. Alternative formats of the study materials may be available in the future.

To find out more about what kind of support and adjustments might be available, contact us or visit our disability support pages.

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