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A image to illustrate Creating and sustaining value module
This module critically explores the diverse ways organisations create, sustain and expand value, with particular reference to the roles of the finance, operations and business intelligence functions. It provides the latest theories of value creation, allowing you to practically engage with them across several business functions and a range of organisations. By examining the operations and finance functions, you'll uncover the link between decision-making and performance. Business intelligence is used to demonstrate how managers analyse data to enhance a firm's value. The module considers economic value creation as well as the creation and destruction of social and environmental value.
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 uses a computer simulation, called the Newspaper Game, 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 provides 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.
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.
You’ll get help and support from an assigned tutor throughout your module.
They’ll help by:
Online tutorials run throughout the module. Where possible, we’ll make recordings available. While they’re not compulsory, we strongly encourage you to participate. Activities generally require online participation over two to six weeks and contribute to your reflective practice and your assessment.
Course work includes:
Participation marks are awarded for posting blogs and commenting on other students' blogs and will be combined with your end-of-module assessment marks.
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.
You can only study this module as part of specific Open University qualifications.
B872 is a compulsory module in our:
B872 is an option module in our:
Sometimes you cannot count a module towards a qualification if you have already counted another module with similar content. To verify any excluded combinations with this module, check with an adviser before registering.
Creating and sustaining value starts twice a year, in May and November.
This page describes the module that will start in November 2026 and May 2027, when we expect it to start for the last time.
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.
This is the second module in The 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:
3: No Bachelors degree
If you don't have a bachelors degree, you'll need to have completed either:
*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.
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.
StartEndRegister byEngland fee
07 Nov 202630 Apr 202715 Oct 2026£3,870
01 May 202731 Oct 202715 Apr 2027£3,870
If you study this module as part of an eligible qualification, you can apply for a postgraduate loan to support your study costs. To find out more, see Postgraduate loans in England.
Studying with The Open University can boost your employability. OU courses are recognised and respected by employers for their excellence and the commitment they take to complete. They also value the skills that students learn and can apply in the workplace.
Over 30,000 employers have used the OU to develop staff so far. If the module you’ve chosen is geared towards your job or developing your career, you could approach your employer to see if they will sponsor you by paying some or all of the fees.
You can pay part or all of your tuition fees upfront with a debit or credit card when you register for each module.
We accept American Express, Mastercard, Visa and Visa Electron.
Please note: your permanent address/domicile will affect your fee status and, therefore, the fees you are charged and any financial support available to you. The fee information provided here is valid for modules starting before 31 July 2027. Fees typically increase annually. For further information about the University's fee policy, visit our Fee Rules.
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