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Date: 2024-11-21 Page is: DBtxt003.php bk0090003
TrueValueMetrics
ACTION INFORMATION FOR ALL OF SOCIETY
Metrics about the State, Progress and Performance of the Economy and Society
Metrics about Impact on People, Place, Planet and Profit


NAVIGATION
'TrueValueMetrics' is being drafted into book form to help people to understand TrueValueMetrics (TVM) and the way it works. The separate chapters of the book may be downloaded as PDF files. Theindividual sections of each chapter may be viewed as separate webpages.

'TrueValueMetrics' is being reworked to help people to understand the way it works. The separate chapters of the book may be downloaded as PDF files. The individual sections of each chapter may be viewed as separate webpages.

1-1 CONTENTS
This file facilitates navigation and contains brief descriptions of the chapters
Open file bkTVM0090003
1-2 SUMMARY OF CHAPTERS
This file is a simple summary of the Chapters
Open file bkTVM0090003a

Chapter 1
INTRODUCTION, BACKGROUND, CONTEXT
GO TOP
This chapter answers some key questions. Why is this book being written? What does the writer hope to achieve? It is time to make changes. It is time to do things differently so that there is sustainable progress. It is time for a paradigm shift. These are important issues ... this book is a starting point.
Chapter 1 INTRODUCTION, BACKGROUND, CONTEXT Open file bkTVM009010000
1-1 WHY THIS BOOK? Open file bkTVM009010100
1-2 THE HISTORICAL CONTEXT Open file bkTVM009010200
1-3 COMPLEX CHAOTIC WORLD Open file bkTVM009010300
1-4 MASSIVE DISCONTENT Open file bkTVM009010400

Chapter 2
SYSTEMIC DYSFUNCTION
GO TOP
This chapter suggest how it is that a world with so much potential delivers so little and at such a huge cost in terms of human misery and environmental degradation. This is not the way things need to be, there is systemic dysfunction.
Chapter 2 SYSTEMIC DYSFUNCTION
2-1 WHY SO MUCH DISCONTENT Open file bkTVM009020100
2-2 A SYSTEMIC PROBLEM Open file bkTVM009020200
2-3 INFORMATION FLOWS Open file bkTVM009020300
2-4 INACCESSIBLE DATA Open file bkTVM009020400
2-5 DECLINE OF PROFESSIONALISM Open file bkTVM009020500
2-6 ACCOUNTING AND FINANCIAL CONTROL Open file bkTVM009020600
2-7 POWERFUL CONSTRAINTS Open file bkTVM009020700
2-8 MISAPPROPRIATION OF MONEY Open file bkTVM009020800
2-9 OUTDATED INTERACTION Open file bkTVM009020900
2-10 TRANSPARENCY AND ACCOUNTABILITY Open file bkTVM009021000
2-11 RACE TO THE BOTTOM Open file bkTVM009021100
2-12 FAILED ACCOUNTING Open file bkTVM009021200
2-13 INTERNATIONAL DEVELOPMENT EXCUSES Open file bkTVM009021300
2-14 WRONG USE OF AUDIT AND IGs Open file bkTVM009021400
2-15 WRONG USE OF GOVERNMENT IMPLEMENTATION Open file bkTVM009021500
2-16 INSTITUTIONAL CONSTRAINTS Open file bkTVM009021600
2-17 WRONG SCALE Open file bkTVM009021700
2-18 THE PROFIT MAXIMIZING AGENDA Open file bkTVM009021800
2-19 BAD DECISIONS Open file bkTVM009021900
2-20 WRONG METRICS Open file bkTVM009022000
2-21 NGOs Open file bkTVM009022100
2-22 BAD BANKING AND FINANCE Open file bkTVM009022200
2-23 BAD GOVERNANCE Open file bkTVM009022300
2-24 GEO POLITICS Open file bkTVM009022400
2-10 BRIBERY AND CORRUPTION Open file bkTVM009021000
2-25 CORPORATE CORRUPTION Open file bkTVM009022500
2-26 GOVERNMENT CORRUPTION Open file bkTVM009022600
2-27 GOVERNMENT CORRUPTION Open file bkTVM009022700
2-28 PETTY CORRUPTION Open file bkTVM009022800
2-29 SINGLE SECTOR FOCUS Open file bkTVM009022900
2-30 MUCH TALK ... LITTLE WALK Open file bkTVM009023000
2-31 CORPORATE PROFIT ... SOCIAL PAIN Open file bkTVM009023100
2-32 DYSFUNCTIONAL MARKETS Open file bkTVM009023200
2-33 MILITARY INDUSTRIAL PROFITS Open file bkTVM009023300
2-34 DISTRIBUTION OF WEALTH Open file bkTVM009023400
2-35 MONEY BANKING AND FINANCE Open file bkTVM009023500
2-36 YOUTH EDUCATION AND UNEMPLOYMENT Open file bkTVM009023600
2-37 VALUE DESTRUCTION Open file bkTVM009023700
2-38 TRADE FLOWS Open file bkTVM009023800
2-39 THE BUSINESS OF HEALTH Open file bkTVM009023900
2-40 MIGRATION ... HUMAN TRAFICKING Open file bkTVM009024000
2-41 FAMINE Open file bkTVM009024100

Chapter 3
THERE ARE WAYS FORWARD
GO TOP
There are ways forward ... not one, but many. A single silver bullet is not the right approach ... rather there needs to be a use of resources that gets the most value for the society as possible. The way forward has several main components: more meaningful development data and metrics, a focus on community scale initiatives
Chapter 3. THERE ARE WAYS FORWARD
3-1 MANY WAYS FORWARD Open file bkTVM009030100
3-2 AMAZING IT Open file bkTVM009030200
3-2 AMAZING SCIENCE FOR ENGINEERING Open file bkTVM009030200
3-2 AMAZING SCIENCE FOR MEDICINE Open file bkTVM009030200
3-2 BIG DATA AND OLAP FOR DECISIONS Open file bkTVM009030200
3-3 THE INFORMATION DIMENSION Open file bkTVM009030300
3-4 PEOPLE FOCUS INITIATIVES Open file bkTVM009030400
3-5 COMMUNITY FOCUS INITIATIVES Open file bkTVM009030500
3-6 MULTI-SECTOR INITIATIVES Open file bkTVM009030600
3-7 COMPLEMENTARY CURRENCY Open file bkTVM009030700
3-8 STOP VALUE DESTRUCTION Open file bkTVM009030800
3-9 PURSUIT OF HAPPINESS Open file bkTVM009030900
3-10 THE SUSTAINABLE SOCIETY Open file bkTVM009031000
3-11 WHY TRUEVALUEMETRICS IS NEEDED Open file bkTVM009031100
3-12 WHAT WILL BE THE IMPACT Open file bkTVM009031300
3-19 BETTER WAY FUND FLOWS Open file bkTVM009031900
3-22 ANALYSIS OF PRODUCTIVITY Open file bkTVM009032200

Chapter 4
MORE MEANINGFUL METRICS
GO TOP
This chapter is about metrics, and how the way the game is scored will change the way the game is played ... in this case, the game is life itself. Nothing could be more important.
Chapter 4. MORE MEANINGFUL METRICS
4-1 MEASURE WHAT MATTERS Open file bkTVM009040100
4-2 DATA, DECISIONS AND FEEDBACK LOOP Open file bkTVM009040200
4-3 FEEDBACK FOR CONTINUOUS IMPROVEMENT Open file bkTVM009040300
4-4 COMPREHENSIVE FRAMEWORK Open file bkTVM009040400
4-5 REPORTING Open file bkTVM009040500

Chapter 5
ACCOUNTING'S KEY CONCEPTS
GO TOP
This chapter describes the key concepts of accountancy and how these may be applied for people, place and planet as well as for profit.
Chapter 5. ACCOUNTING'S KEY CONCEPTS
5-1 THE DOUBLE ENTRY PRINCIPLE Open file bkTVM009050100
5-2 FINANCIAL REPORTING Open file bkTVM009050200
5-3 ACCOUNTING FOR IMPACT Open file bkTVM009050300
5-4 COST ACCOUNTING Open file bkTVM009050400
5-5 COST, PRICE AND VALUE Open file bkTVM009050500
5-6 QUANTIFYING VALUE Open file bkTVM009050600
5-7 TVM VALUE ANALYSIS Open file bkTVM009050700
5-8 STANDARDS AND VARIANCES Open file bkTVM009050800
5-9 VALUE CHAIN ACCOUNTING Open file bkTVM009050900
5-10 CONSOLIDATION ACCOUNTING Open file bkTVM009051000
5-11 ACCRUAL VERSUS CASH BASIS ACCOUNTING Open file bkTVM009051100
5-12 MANAGEMENT ACCOUNTING Open file bkTVM009051200
5-13 ECONOMIC VALUE ADDING (EVA) Open file bkTVM009051300
5-14 COMPARATIVE ANALYSIS Open file bkTVM009051400
5-15 CONCEPTS FROM OTHER DISCIPLINES Open file bkTVM009051500

Chapter 6
STATE, PROGRESS AND PERFORMANCE
GO TOP
This chapter explains the connections between state, progress and performance, how they are similar to the core business accounting idea of balance sheet and profit and loss account
Chapter 6 - STATE, PROGRESS AND PERFORMANCE
6-1 STATE ... THE VALUE BALANCE SHEET Open file bkTVM009060100
6-2 PROGRESS ... CHANGE OF STATE Open file bkTVM009060200
6-3 PERFORMANCE ... IMPACT ANALYSIS, VALUE ANALYSIS Open file bkTVM009060300

Chapter 7
MONEY PROFIT VERSUS VALUADD
GO TOP
This chapter goes into more detail about the key differences between Money Profit Accountancy and Valuadd Accountancy (True Value Impact Accounting - TVIA). Some of this difference is due to the way the 'reporting boundary' is defined and how this changes perception of performance.
Chapter 7 - MONEY PROFIT VERSUS VALUADD
7-1 MONEY COST / VALUE CONSUMPTION Open file bkTVM009070100
7-2 MONEY REVENUE / VALUE CREATION Open file bkTVM009070200
7-3 MONEY PROFIT ... VALUADD Open file bkTVM009070300
7-4 CONCEPTS OF RETURN Open file bkTVM009080400

Chapter 8
ABOUT DATA
GO TOP
This chapter is about data, all its characteristics and attributes. Data has to be at the center of everything, but the data have to be about fact and reality and not merely a screen created by the rich and powerful.
Chapter 8 - ABOUT DATA
8-1 DATA AT THE CENTER Open file bkTVM009080100
8-2 CHARACTERISTICS OF GOOD DATA Open file bkTVM009080200
8-3 PERMANENT, TRANSACTION AND SUMMARY DATA Open file bkTVM009080300
8-4 MEASUREMENT AND QUANTIFICATION Open file bkTVM009080400
8-5 FOCUS OF DATA IN TRUEVALUEMETRICS Open file bkTVM009080500
8-6 BASIC DATAFLOW Open file bkTVM009080600
8-7 EASY DATA Open file bkTVM009080700
8-8 SOME DATA DISTINCTIONS Open file bkTVM009080800
8-9 QUALITATIVE INFORMATION Open file bkTVM009080900
8-10 QUANTITATIVE INFORMATION Open file bkTVM009081000
8-11 MONEY NUMBERS Open file bkTVM009081100
8-12 VALUE NUMBERS Open file bkTVM009081200
8-13 WHERE ... THE SPATIAL ATTRIBUTE Open file bkTVM009081300
8-14 WHEN ... THE TIME ATTRIBUTE Open file bkTVM009081400
8-15 SOURCE ... THE PROVENANCE OF THE DATA Open file bkTVM009081500
8-16 KEEPING DATAFLOW COSTS LOW Open file bkTVM009081600
8-17 OTHER MATTERS TO CONSIDER Open file bkTVM009081700

Chapter 9
ABOUT DATAFLOWS
GO TOP
This chapter is about dataflows, where data come from and where they must go.
Chapter 9 - ABOUT DATAFLOWS
9-1 DATAFLOWS Open file bkTVM009090100
9-2 TECHNOLOGY Open file bkTVM009090200
9-3 DATA ACQUISITION Open file bkTVM009090300
9-4 DATA ORGANIZATION Open file bkTVM009090400
9-5 DATA STORES Open file bkTVM009090500


Chapter 10
ANALYSIS AND REPORTING - I
(VARIOUS ELEMENTS)
GO TOP
This chapter is about the ways analysis may be done including a valuadd component as well as money profit. It shows how the basic money accounting framework is used and how the perspective of people, place and planet changes the measured outcomes.
Chapter 10 - ANALYSIS AND REPORTING - I
(VARIOUS ELEMENTS)
10-1 THE PURPOSE OF ANALYSIS Open file bkTVM009100100
10-2 SPARE Open file bkTVM009100200
10-3 ANALYSIS ABOUT COST, PRICE AND VALUE Open file bkTVM009100300
10-4 ANALYSIS OF THE VALUE CHAIN Open file bkTVM009100400
10-5 ANALYSIS OF SUSTAINABILITY Open file bkTVM009100500
10-6 SPATIAL ANALYSIS Open file bkTVM009100600
10-7 TEMPORAL ANALYSIS Open file bkTVM009100700
10-8 VARIANCE ANALYSIS ... COMPARATIVE ANALYSIS Open file bkTVM009100800
10-9 CAUSE AND EFFECT Open file bkTVM009100900
10-10 DRILL-DOWN AND ROLL-UP Open file bkTVM009101000
10-11 ANALYSIS FOR DECISION MAKING Open file bkTVM009101100
10-12 ANALYSIS FOR OVERSIGHT Open file bkTVM009101200
10-13 ANALYSIS FOR PLANNING Open file bkTVM009101300
10-14 ANALYSIS ABOUT NEEDS Open file bkTVM009101400
10-15 ANALYSIS ABOUT RESOURCES Open file bkTVM009101500
10-16 BEHAVIOR OF COST AND VALUE Open file bkTVM009101600

Chapter 11
ANALYSIS AND REPORTING - II
(BY REPORTING ENTITY)
GO TOP
This chapter describes how the focus of analysis influences the conclusions. In achieving better quality of life, impact on people, place and planet is as important as profit for the organization and its investors.
Chapter 11 - ANALYSIS AND REPORTING - II
(BY REPORTING ENTITY)
11-1 THE REPORTING ENTITY ... REPORTING BOUNDARY Open file bkTVM009110100
11-2 ANALYSIS OF AN ECONOMIC ACTIVITY Open file bkTVM009110200
11-3 ANALYSIS OF A CORPORATE ORGANIZATION Open file bkTVM009110300
11-4 ANALYSIS OF A NOT-FOR-PROFIT ORGANIZATION Open file bk003030400
11-5 ANALYSIS OF CAPITAL MARKETS Open file bkTVM009110500
11-6 ANALYSIS OF A NATIONAL ECONOMY Open file bkTVM009110600
11-7 ANALYSIS FOR PEOPLE Open file bkTVM009110700
11-8 ANALYSIS FOR A PLACE Open file bkTVM009110800
11-9 ANALYSIS OF THE PLANET Open file bkTVM009110900
11-10 ANALYSIS OF A PRODUCT Open file bkTVM009111000
11-11 ANALYSIS OF THE GOVERNMENT Open file bkTVM009111100
11-12 ANALYSIS OF A GOVERNMENT ENTITY Open file bkTVM009111200
11-13 ANALYSIS OF PROJECT - CONSTRUCTION Open file bkTVM009111300
11-14 ANALYSIS OF A PROJECT - DEVELOPMENT / IRDA Open file bkTVM009111400
11-15 ANALYSIS FOR A COMMERCIAL BANK Open file bkTVM009111500
11-16 ANALYSIS FOR AN INVESTMENT BANK Open file bkTVM009111600
11-17 ANALYSIS FOR AN INSURANCE COMPANY Open file bkTVM009111700
11-18 ANALYSIS OF A MULTILATERAL ORGANIZATIONS Open file bkTVM009111800

Chapter 12
ANALYSIS AND REPORTING - III
(THEMATIC ISSUES)
GO TOP
This chapter describes how the focus of analysis influences the conclusions. In achieving better quality of life, all the thematic issues should be looked at not only for their immediate performance, but also taking into account the broader impact on people, place and planet.
Chapter 12 - ANALYSIS AND REPORTING - III
(THEMATIC ISSUES)
12-1 ANALYSIS OF THEMATIC ISSUES Open file bkTVM009120100
12-2 ANALYSIS OF WEALTH Open file bkTVM009120200
12-3 ANALYSIS OF COST Open file bkTVM009120300
12-4 ANALYSIS OF PRICE Open file bkTVM009120400
12-5 ANALYSIS OF VALUE Open file bkTVM009120500
12-6 ANALYSIS OF COST, PRICE AND VALUE Open file bkTVM009120600
12-7 ANALYSIS OF IMPACT Open file bkTVM009120700
12-8 ANALYSIS OF FUND FLOWS Open file bkTVM009120800
12-9 ANALYSIS OF PROCESS Open file bkTVM009120900
12-10 ANALYSIS OF A VALUE CHAIN Open file bkTVM009121000
12-11 ANALYSIS OF PRODUCTIVITY Open file bkTVM009121100
12-12 ANALYSIS OF RISK Open file bkTVM009121200
12-13 ANALYSIS OF QUALITY OF LIFE Open file bkTVM009121300

Chapter 13
ANALYSIS AND REPORTING - IV
SECTOR PERSPECTIVE
GO TOP
The sector perspective is useful because it is here that there are technical experts who have an understanding of what is possible within the sector. The history of 'silo' analysis must be avoided in order to have the sector performance enhance the overall socio-economic performance of society.
Chapter 13 - ANALYSIS AND REPORTING - IV
(SECTOR PERSPECTIVE)
13-1 ANALYSIS FROM THE SECTOR PERSPECTIVE Open file bk003040100
13-2 HEALTH Open file bkTVM009130100
13-3 EDUCATION Open file bkTVM009130100
13-4 AGRICULTURE Open file bkTVM009130300
13-5 FISHERIES Open file bkTVM009130300
13-6 FORESTRY Open file bkTVM009130300
13-7 INFRASTRUCTURE Open file bkTVM009130500
13-8 Activities Open file bk006070400
13-9 Where To Engage? Open file bk006070100
13-10 Communities Open file bk006070200
13-11 Organizations Open file bk006070300
13-12 Sectors Open file bk006070500
13-13 Individuals and Families Open file bk006070600

Chapter 14
ANALYSIS AND REPORTING
PEOPLE CENTRIC ANALYSIS
GO TOP
Resources are both money and material AND human resources. This second section includes human resources, knowledge and know-how, and social impact capital,
Chapter 14 - ANALYSIS AND REPORTING
PEOPLE CENTRIC ANALYSIS
14-1 A PEOPLE CENTRIC SYSTEM Open file 2001050100
14-2 WHAT PEOPLE NEED Open file 2001050100
14-3 WHAT PEOPLE CAN DO FOR THEMSELVES Open file 2001050100
14-4 WHAT PEOPLE CAN DO FOR OTHERS Open file 2001050100
17-1 HUMAN RESOURCE OVERVIEW Open file 2001040100
17-2 HUMAN RESOURCES Open file 2001050100
17-3 KNOWLEDGE / KNOW HOW Open file 2001050200

Chapter 15
ANALYSIS AND REPORTING
PLACE CENTRIC ANALYSIS
GO TOP
This chapter describes how the focus of analysis influences the conclusions. In achieving better quality of life, impact on people, place and planet is as important as profit for the organization and its investors.
Chapter 15 - ANALYSIS AND REPORTING
PLACE CENRIC ANALYSIS
15-1 A PLACE CENTRIC SYSTEM Open file 2001050100
15-2 THE STATE OF THE PLACE Open file 2001050100
15-3 PROGRESS AND PERFORMANCE OF THE PLACE Open file 2001050100

Chapter 16
ANALYSIS AND REPORTING
PLANET
GO TOP
The PLANET is the ultimate constraint. While it is very big compared to an individual human being, it is finite in size and its capacity to support almost 8 billion individual human beings and their material requirements is clearly being stressed in ways that have never happened in all of history.
Chapter 16 - PLANET
16-1 PLANET ... ULTIMATE LIMITING FACTOR Open file 2001050100

Chapter ??
ANALYSIS AND REPORTING
NATIONAL LEVEL
GO TOP
This chapter describes how the focus of analysis influences the conclusions. In achieving better quality of life, impact on people, place and planet is as important as profit for the organization and its investors.
Chapter ?? - ANALYSIS AND REPORTING
NATIONAL LEVEL

Chapter 15
ANALYSIS AND REPORTING
PLACE CENTRIC ANALYSIS
GO TOP
This chapter describes how the focus of analysis influences the conclusions. In achieving better quality of life, impact on people, place and planet is as important as profit for the organization and its investors.
Chapter 15 - ANALYSIS AND REPORTING
FINANCIAL CENRIC ANALYSIS

18-1 FINANCIAL RESOURCE OVERVIEW Open file 2001040100
18-2 MONEY CAPITAL Open file 2001040500
18-3 SOCIAL IMPACT CAPITAL Open file 2001040600

Chapter 19 - RESOURCES ... MATERIAL Chapter 15 - ANALYSIS AND REPORTING
RESOURCE ANALYSIS
19-1 MATERIAL RESOURCE OVERVIEW Open file 2001050100
19-2 PHYSICAL RESOURCES - INFRASTRUCTURE Open file 2001040200
19-3 PHYSICAL RESOURCES - PRODUCTION EQUIPMENT Open file 2001040300
19-4 WORKING CAPITAL Open file 2001040400

Chapter 20 - RESOURCES ...NATURAL
Resources are both money and material AND natural. This second section of resources address the following: human resources, knowledge and know-how, social impact capital, and a range of natural resources

20-1 NATURAL RESOURCES OVERVIEW Open file 2001050300
20-2 NATURAL RESOURCES - SUN Open file 2001050900
20-3 NATURAL RESOURCES - LIFE Open file 2001050300
20-4 NATURAL RESOURCES - WATER Open file 2001050600
20-5 NATURAL RESOURCES - AIR/ATMOSPHERE Open file 2001050800
20-6 NATURAL RESOURCES - FOSSIL Open file 2001050400
20-7 NATURAL RESOURCES - MINERAL Open file 2001050500
20-8 NATURAL RESOURCES - LAND Open file 2001050700

Chapter 21 - RESOURCES ... INSTITUTIONAL
What is the enabling environment? It is a lot more than just governance and government, the law and regulation? It is also the infrastructure and the social services like health and education, and the financial services. The enabling environment may also be a major constraint on the socio-economic progress of the community. What is the underlying productivity of the community. If the community is surplus producing it can go forward and improve its quality of life ... otherwise it cannot. The concept is simple ... and explains the endemic economic and development failure that is pervasive on the planet.

21-1 ENABLING ENVIRONMENT ... OVERVIEW Open file 2001060100
21-2 RULE OF LAW Open file 2001060200
21-3 GOVERNANCE Open file 2001060300
21-4 ORGANIZATIONS Open file 2001060400
21-5 TECHNICAL KNOWLEDGE Open file 2001060500

Chapter 22 - USING TRUEVALUEMETRICS
This chapter is about developing and deploying a new system of metrics. For some readers this may be the only chapter they bother with … so it aims to be practical while having enough of the driving concept of TVM Value Accountancy embedded in the practical guidance.

22-1 Dataflows From Anyone … Anywhere Open file bk006080100
22-2 Getting Data About Community Open file bk006080200
22-3 Establishing Standard Values Open file bk006080300
22-4 Data About People Open file bk006080400
22-5 Mobilizing Resources Open file bk006080500
22-6 Some Last Thoughts Open file bk006080600

ANNEX 1 - About People
This chapter is a primer on how TVM can be used by anyone anywhere. For some readers this may be the only chapter they bother with … so it aims to be practical while having enough of the driving concept of TVM embedded in the practical guidance.

A1-1 ABOUT PETER BURGESS, THE AUTHOR Open file 2009A10100

ANNEX 2 ... Some Examples of Value Chains
This section includes some examples of value chains

999 VALUE CHAIN - MISC TEXT TO BE ORGANIZED Open file bk003090999
A2-5 VALUE CHAIN - OIL AND GAS Open file bk003090500
A2-6 VALUE CHAIN - COFFEE Open file bk003090600
A2-7 VALUE CHAIN - HOUSING Open file bk003090700

ANNEX 3 ... Some Examples of Purpose
This section includes some examples of purpose from different types of economic activity

A3-1 OVERVIEW OF PURPOSE Open file bk003A020100

ANNEX 4 ... Some Examples of Cost Behavior by Sector
This section includes some examples of cost behavior from a diverse range of sectors

A4-1 OVERVIEW OF THE ELEMENTS OF COST BEHAVIOR Open file bk003A030100

ANNEX 5 - Some Examples of Reports
This section contains material to help with the development of reports for different segments of society and the economy. There are common elements, but also some key items that are specific to different situations.

4-2 A CORPORATE BUSINESS ORGANIZATION Open file bk003040200
4-3 A GOVERNMENT / GOVERNMENT AGENCY Open file bk003040300
4-4 A NOT-FOR-PROFIT ORGANIZATION Open file bk003040400
4-5 THE CAPITAL MARKETS Open file bk003040500
4-6 REPORTING FOR THE NATIONAL ECONOMY Open file bk003040600
4-7 REPORTING FOR PEOPLE Open file bk003040700
4-8 REPORTING FOR A PLACE Open file bk003040800
4-9 REPORTING FOR THE PLANET Open file bk003040900
4-10 A PRODUCT Open file bk003041000
4-11 AN ISSUE Open file bk003041100
4-12 REPORTING ABOUT SUSTAINABILITY Open file bk003041200
4-13 REPORTING ABOUT WEALTH Open file bk003041300
'TrueValueMetrics' is being reworked to help people to understand the way it works. The separate chapters of the book may be downloaded as PDF files. The individual sections of each chapter may be viewed as separate webpages.

1-1 CONTENTS
This file facilitates navigation and contains brief descriptions of the chapters
Open file bk0090003
1-2 SUMMARY OF CHAPTERS
This file is a simple summary of the Chapters
Open file bk0090003a

Chapter 1
INTRODUCTION, BACKGROUND, CONTEXT
GO TOP
This chapter answers some key questions. Why is this book being written? What does the writer hope to achieve? It is time to make changes. It is time to do things differently so that there is sustainable progress. It is time for a paradigm shift. These are important issues ... this book is a starting point.
Chapter 1 INTRODUCTION, BACKGROUND, CONTEXT Open file bk009010000
1-1 WHY THIS BOOK? Open file bk009010100
1-2 THE HISTORICAL CONTEXT Open file bk009010200
1-3 COMPLEX CHAOTIC WORLD Open file bk009010300
1-4 MASSIVE DISCONTENT Open file bk009010400

Chapter 2
SYSTEMIC DYSFUNCTION
GO TOP
This chapter suggest how it is that a world with so much potential delivers so little and at such a huge cost in terms of human misery and environmental degradation. This is not the way things need to be, there is systemic dysfunction.
Chapter 2 SYSTEMIC DYSFUNCTION
2-1 WHY SO MUCH DISCONTENT Open file bk009020100
2-2 A SYSTEMIC PROBLEM Open file bk009020200
2-3 INFORMATION FLOWS Open file bk009020300
2-4 INACCESSIBLE DATA Open file bk009020400
2-5 DECLINE OF PROFESSIONALISM Open file bk009020500
2-6 ACCOUNTING AND FINANCIAL CONTROL Open file bk009020600
2-7 POWERFUL CONSTRAINTS Open file bk009020700
2-8 MISAPPROPRIATION OF MONEY Open file bk009020800
2-9 OUTDATED INTERACTION Open file bk009020900
2-10 TRANSPARENCY AND ACCOUNTABILITY Open file bk009021000
2-11 RACE TO THE BOTTOM Open file bk009021100
2-12 FAILED ACCOUNTING Open file bk009021200
2-13 INTERNATIONAL DEVELOPMENT EXCUSES Open file bk009021300
2-14 WRONG USE OF AUDIT AND IGs Open file bk009021400
2-15 WRONG USE OF GOVERNMENT IMPLEMENTATION Open file bk009021500
2-16 INSTITUTIONAL CONSTRAINTS Open file bk009021600
2-17 WRONG SCALE Open file bk009021700
2-18 THE PROFIT MAXIMIZING AGENDA Open file bk009021800
2-19 BAD DECISIONS Open file bk009021900
2-20 WRONG METRICS Open file bk009022000
2-21 NGOs Open file bk009022100
2-22 BAD BANKING AND FINANCE Open file bk009022200
2-23 BAD GOVERNANCE Open file bk009022300
2-24 GEO POLITICS Open file bk009022400
2-10 BRIBERY AND CORRUPTION Open file bk009021000
2-25 CORPORATE CORRUPTION Open file bk009022500
2-26 GOVERNMENT CORRUPTION Open file bk009022600
2-27 GOVERNMENT CORRUPTION Open file bk009022700
2-28 PETTY CORRUPTION Open file bk009022800
2-29 SINGLE SECTOR FOCUS Open file bk009022900
2-30 MUCH TALK ... LITTLE WALK Open file bk009023000
2-31 CORPORATE PROFIT ... SOCIAL PAIN Open file bk009023100
2-32 DYSFUNCTIONAL MARKETS Open file bk009023200
2-33 MILITARY INDUSTRIAL PROFITS Open file bk009023300
2-34 DISTRIBUTION OF WEALTH Open file bk009023400
2-35 MONEY BANKING AND FINANCE Open file bk009023500
2-36 YOUTH EDUCATION AND UNEMPLOYMENT Open file bk009023600
2-37 VALUE DESTRUCTION Open file bk009023700
2-38 TRADE FLOWS Open file bk009023800
2-39 THE BUSINESS OF HEALTH Open file bk009023900
2-40 MIGRATION ... HUMAN TRAFICKING Open file bk009024000
2-41 FAMINE Open file bk009024100

Chapter 3
THERE ARE WAYS FORWARD
GO TOP
There are ways forward ... not one, but many. A single silver bullet is not the right approach ... rather there needs to be a use of resources that gets the most value for the society as possible. The way forward has several main components: more meaningful development data and metrics, a focus on community scale initiatives
Chapter 3. THERE ARE WAYS FORWARD
3-1 MANY WAYS FORWARD Open file bk009030100
3-2 AMAZING IT Open file bk009030200
3-2 AMAZING SCIENCE FOR ENGINEERING Open file bk009030200
3-2 AMAZING SCIENCE FOR MEDICINE Open file bk009030200
3-2 BIG DATA AND OLAP FOR DECISIONS Open file bk009030200
3-3 THE INFORMATION DIMENSION Open file bk009030300
3-4 PEOPLE FOCUS INITIATIVES Open file bk009030400
3-5 COMMUNITY FOCUS INITIATIVES Open file bk009030500
3-6 MULTI-SECTOR INITIATIVES Open file bk009030600
3-7 COMPLEMENTARY CURRENCY Open file bk009030700
3-8 STOP VALUE DESTRUCTION Open file bk009030800
3-9 PURSUIT OF HAPPINESS Open file bk009030900
3-10 THE SUSTAINABLE SOCIETY Open file bk009031000
3-11 WHY TRUEVALUEMETRICS IS NEEDED Open file bk009031100
3-12 WHAT WILL BE THE IMPACT Open file bk009031300
3-19 BETTER WAY FUND FLOWS Open file bk009031900
3-22 ANALYSIS OF PRODUCTIVITY Open file bk009032200

Chapter 4
MORE MEANINGFUL METRICS
GO TOP
This chapter is about metrics, and how the way the game is scored will change the way the game is played ... in this case, the game is life itself. Nothing could be more important.
Chapter 4. MORE MEANINGFUL METRICS
4-1 MEASURE WHAT MATTERS Open file bk009040100
4-2 DATA, DECISIONS AND FEEDBACK LOOP Open file bk009040200
4-3 FEEDBACK FOR CONTINUOUS IMPROVEMENT Open file bk009040300
4-4 COMPREHENSIVE FRAMEWORK Open file bk009040400
4-5 REPORTING Open file bk009040500

Chapter 5
ACCOUNTING'S KEY CONCEPTS
GO TOP
This chapter describes the key concepts of accountancy and how these may be applied for people, place and planet as well as for profit.
Chapter 5. ACCOUNTING'S KEY CONCEPTS
5-1 THE DOUBLE ENTRY PRINCIPLE Open file bk009050100
5-2 FINANCIAL REPORTING Open file bk009050200
5-3 ACCOUNTING FOR IMPACT Open file bk009050300
5-4 COST ACCOUNTING Open file bk009050400
5-5 COST, PRICE AND VALUE Open file bk009050500
5-6 QUANTIFYING VALUE Open file bk009050600
5-7 TVM VALUE ANALYSIS Open file bk009050700
5-8 STANDARDS AND VARIANCES Open file bk009050800
5-9 VALUE CHAIN ACCOUNTING Open file bk009050900
5-10 CONSOLIDATION ACCOUNTING Open file bk009051000
5-11 ACCRUAL VERSUS CASH BASIS ACCOUNTING Open file bk009051100
5-12 MANAGEMENT ACCOUNTING Open file bk009051200
5-13 ECONOMIC VALUE ADDING (EVA) Open file bk009051300
5-14 COMPARATIVE ANALYSIS Open file bk009051400
5-15 CONCEPTS FROM OTHER DISCIPLINES Open file bk009051500

Chapter 6
STATE, PROGRESS AND PERFORMANCE
GO TOP
This chapter explains the connections between state, progress and performance, how they are similar to the core business accounting idea of balance sheet and profit and loss account
Chapter 6 - STATE, PROGRESS AND PERFORMANCE
6-1 STATE ... THE VALUE BALANCE SHEET Open file bk009060100
6-2 PROGRESS ... CHANGE OF STATE Open file bk009060200
6-3 PERFORMANCE ... IMPACT ANALYSIS, VALUE ANALYSIS Open file bk009060300

Chapter 7
MONEY PROFIT VERSUS VALUADD
GO TOP
This chapter goes into more detail about the key differences between Money Profit Accountancy and Valuadd Accountancy (True Value Impact Accounting - TVIA). Some of this difference is due to the way the 'reporting boundary' is defined and how this changes perception of performance.
Chapter 7 - MONEY PROFIT VERSUS VALUADD
7-1 MONEY COST / VALUE CONSUMPTION Open file bk009070100
7-2 MONEY REVENUE / VALUE CREATION Open file bk009070200
7-3 MONEY PROFIT ... VALUADD Open file bk009070300
7-4 CONCEPTS OF RETURN Open file bk009080400

Chapter 8
ABOUT DATA
GO TOP
This chapter is about data, all its characteristics and attributes. Data has to be at the center of everything, but the data have to be about fact and reality and not merely a screen created by the rich and powerful.
Chapter 8 - ABOUT DATA
8-1 DATA AT THE CENTER Open file bk009080100
8-2 CHARACTERISTICS OF GOOD DATA Open file bk009080200
8-3 PERMANENT, TRANSACTION AND SUMMARY DATA Open file bk009080300
8-4 MEASUREMENT AND QUANTIFICATION Open file bk009080400
8-5 FOCUS OF DATA IN TRUEVALUEMETRICS Open file bk009080500
8-6 BASIC DATAFLOW Open file bk009080600
8-7 EASY DATA Open file bk009080700
8-8 SOME DATA DISTINCTIONS Open file bk009080800
8-9 QUALITATIVE INFORMATION Open file bk009080900
8-10 QUANTITATIVE INFORMATION Open file bk009081000
8-11 MONEY NUMBERS Open file bk009081100
8-12 VALUE NUMBERS Open file bk009081200
8-13 WHERE ... THE SPATIAL ATTRIBUTE Open file bk009081300
8-14 WHEN ... THE TIME ATTRIBUTE Open file bk009081400
8-15 SOURCE ... THE PROVENANCE OF THE DATA Open file bk009081500
8-16 KEEPING DATAFLOW COSTS LOW Open file bk009081600
8-17 OTHER MATTERS TO CONSIDER Open file bk009081700

Chapter 9
ABOUT DATAFLOWS
GO TOP
This chapter is about dataflows, where data come from and where they must go.
Chapter 9 - ABOUT DATAFLOWS
9-1 DATAFLOWS Open file bk009090100
9-2 TECHNOLOGY Open file bk009090200
9-3 DATA ACQUISITION Open file bk009090300
9-4 DATA ORGANIZATION Open file bk009090400
9-5 DATA STORES Open file bk009090500


Chapter 10
ANALYSIS AND REPORTING - I
(VARIOUS ELEMENTS)
GO TOP
This chapter is about the ways analysis may be done including a valuadd component as well as money profit. It shows how the basic money accounting framework is used and how the perspective of people, place and planet changes the measured outcomes.
Chapter 10 - ANALYSIS AND REPORTING - I
(VARIOUS ELEMENTS)
10-1 THE PURPOSE OF ANALYSIS Open file bk009100100
10-2 SPARE Open file bk009100200
10-3 ANALYSIS ABOUT COST, PRICE AND VALUE Open file bk009100300
10-4 ANALYSIS OF THE VALUE CHAIN Open file bk009100400
10-5 ANALYSIS OF SUSTAINABILITY Open file bk009100500
10-6 SPATIAL ANALYSIS Open file bk009100600
10-7 TEMPORAL ANALYSIS Open file bk009100700
10-8 VARIANCE ANALYSIS ... COMPARATIVE ANALYSIS Open file bk009100800
10-9 CAUSE AND EFFECT Open file bk009100900
10-10 DRILL-DOWN AND ROLL-UP Open file bk009101000
10-11 ANALYSIS FOR DECISION MAKING Open file bk009101100
10-12 ANALYSIS FOR OVERSIGHT Open file bk009101200
10-13 ANALYSIS FOR PLANNING Open file bk009101300
10-14 ANALYSIS ABOUT NEEDS Open file bk009101400
10-15 ANALYSIS ABOUT RESOURCES Open file bk009101500
10-16 BEHAVIOR OF COST AND VALUE Open file bk009101600

Chapter 11
ANALYSIS AND REPORTING - II
(BY REPORTING ENTITY)
GO TOP
This chapter describes how the focus of analysis influences the conclusions. In achieving better quality of life, impact on people, place and planet is as important as profit for the organization and its investors.
Chapter 11 - ANALYSIS AND REPORTING - II
(BY REPORTING ENTITY)
11-1 THE REPORTING ENTITY ... REPORTING BOUNDARY Open file bk009110100
11-2 ANALYSIS OF AN ECONOMIC ACTIVITY Open file bk009110200
11-3 ANALYSIS OF A CORPORATE ORGANIZATION Open file bk009110300
11-4 ANALYSIS OF A NOT-FOR-PROFIT ORGANIZATION Open file bk003030400
11-5 ANALYSIS OF CAPITAL MARKETS Open file bk009110500
11-6 ANALYSIS OF A NATIONAL ECONOMY Open file bk009110600
11-7 ANALYSIS FOR PEOPLE Open file bk009110700
11-8 ANALYSIS FOR A PLACE Open file bk009110800
11-9 ANALYSIS OF THE PLANET Open file bk009110900
11-10 ANALYSIS OF A PRODUCT Open file bk009111000
11-11 ANALYSIS OF THE GOVERNMENT Open file bk009111100
11-12 ANALYSIS OF A GOVERNMENT ENTITY Open file bk009111200
11-13 ANALYSIS OF PROJECT - CONSTRUCTION Open file bk009111300
11-14 ANALYSIS OF A PROJECT - DEVELOPMENT / IRDA Open file bk009111400
11-15 ANALYSIS FOR A COMMERCIAL BANK Open file bk009111500
11-16 ANALYSIS FOR AN INVESTMENT BANK Open file bk009111600
11-17 ANALYSIS FOR AN INSURANCE COMPANY Open file bk009111700
11-18 ANALYSIS OF A MULTILATERAL ORGANIZATIONS Open file bk009111800

Chapter 12
ANALYSIS AND REPORTING - III
(THEMATIC ISSUES)
GO TOP
This chapter describes how the focus of analysis influences the conclusions. In achieving better quality of life, all the thematic issues should be looked at not only for their immediate performance, but also taking into account the broader impact on people, place and planet.
Chapter 12 - ANALYSIS AND REPORTING - III
(THEMATIC ISSUES)
12-1 ANALYSIS OF THEMATIC ISSUES Open file bk009120100
12-2 ANALYSIS OF WEALTH Open file bk009120200
12-3 ANALYSIS OF COST Open file bk009120300
12-4 ANALYSIS OF PRICE Open file bk009120400
12-5 ANALYSIS OF VALUE Open file bk009120500
12-6 ANALYSIS OF COST, PRICE AND VALUE Open file bk009120600
12-7 ANALYSIS OF IMPACT Open file bk009120700
12-8 ANALYSIS OF FUND FLOWS Open file bk009120800
12-9 ANALYSIS OF PROCESS Open file bk009120900
12-10 ANALYSIS OF A VALUE CHAIN Open file bk009121000
12-11 ANALYSIS OF PRODUCTIVITY Open file bk009121100
12-12 ANALYSIS OF RISK Open file bk009121200
12-13 ANALYSIS OF QUALITY OF LIFE Open file bk009121300

Chapter 13
ANALYSIS AND REPORTING - IV
SECTOR PERSPECTIVE
GO TOP
The sector perspective is useful because it is here that there are technical experts who have an understanding of what is possible within the sector. The history of 'silo' analysis must be avoided in order to have the sector performance enhance the overall socio-economic performance of society.
Chapter 13 - ANALYSIS AND REPORTING - IV
(SECTOR PERSPECTIVE)
13-1 ANALYSIS FROM THE SECTOR PERSPECTIVE Open file bk003040100
13-2 HEALTH Open file bk009130100
13-3 EDUCATION Open file bk009130100
13-4 AGRICULTURE Open file bk009130300
13-5 FISHERIES Open file bk009130300
13-6 FORESTRY Open file bk009130300
13-7 INFRASTRUCTURE Open file bk009130500
13-8 Activities Open file bk006070400
13-9 Where To Engage? Open file bk006070100
13-10 Communities Open file bk006070200
13-11 Organizations Open file bk006070300
13-12 Sectors Open file bk006070500
13-13 Individuals and Families Open file bk006070600

Chapter 14
ANALYSIS AND REPORTING
PEOPLE CENTRIC ANALYSIS
GO TOP
Resources are both money and material AND human resources. This second section includes human resources, knowledge and know-how, and social impact capital,
Chapter 14 - ANALYSIS AND REPORTING
PEOPLE CENTRIC ANALYSIS
14-1 A PEOPLE CENTRIC SYSTEM Open file 2001050100
14-2 WHAT PEOPLE NEED Open file 2001050100
14-3 WHAT PEOPLE CAN DO FOR THEMSELVES Open file 2001050100
14-4 WHAT PEOPLE CAN DO FOR OTHERS Open file 2001050100
17-1 HUMAN RESOURCE OVERVIEW Open file 2001040100
17-2 HUMAN RESOURCES Open file 2001050100
17-3 KNOWLEDGE / KNOW HOW Open file 2001050200

Chapter 15
ANALYSIS AND REPORTING
PLACE CENTRIC ANALYSIS
GO TOP
This chapter describes how the focus of analysis influences the conclusions. In achieving better quality of life, impact on people, place and planet is as important as profit for the organization and its investors.
Chapter 15 - ANALYSIS AND REPORTING
PLACE CENRIC ANALYSIS
15-1 A PLACE CENTRIC SYSTEM Open file 2001050100
15-2 THE STATE OF THE PLACE Open file 2001050100
15-3 PROGRESS AND PERFORMANCE OF THE PLACE Open file 2001050100

Chapter 16
ANALYSIS AND REPORTING
PLANET
GO TOP
The PLANET is the ultimate constraint. While it is very big compared to an individual human being, it is finite in size and its capacity to support almost 8 billion individual human beings and their material requirements is clearly being stressed in ways that have never happened in all of history.
Chapter 16 - PLANET
16-1 PLANET ... ULTIMATE LIMITING FACTOR Open file 2001050100

Chapter ??
ANALYSIS AND REPORTING
NATIONAL LEVEL
GO TOP
This chapter describes how the focus of analysis influences the conclusions. In achieving better quality of life, impact on people, place and planet is as important as profit for the organization and its investors.
Chapter ?? - ANALYSIS AND REPORTING
NATIONAL LEVEL

Chapter 15
ANALYSIS AND REPORTING
PLACE CENTRIC ANALYSIS
GO TOP
This chapter describes how the focus of analysis influences the conclusions. In achieving better quality of life, impact on people, place and planet is as important as profit for the organization and its investors.
Chapter 15 - ANALYSIS AND REPORTING
FINANCIAL CENRIC ANALYSIS

18-1 FINANCIAL RESOURCE OVERVIEW Open file 2001040100
18-2 MONEY CAPITAL Open file 2001040500
18-3 SOCIAL IMPACT CAPITAL Open file 2001040600

Chapter 19 - RESOURCES ... MATERIAL Chapter 15 - ANALYSIS AND REPORTING
RESOURCE ANALYSIS
19-1 MATERIAL RESOURCE OVERVIEW Open file 2001050100
19-2 PHYSICAL RESOURCES - INFRASTRUCTURE Open file 2001040200
19-3 PHYSICAL RESOURCES - PRODUCTION EQUIPMENT Open file 2001040300
19-4 WORKING CAPITAL Open file 2001040400

Chapter 20 - RESOURCES ...NATURAL
Resources are both money and material AND natural. This second section of resources address the following: human resources, knowledge and know-how, social impact capital, and a range of natural resources

20-1 NATURAL RESOURCES OVERVIEW Open file 2001050300
20-2 NATURAL RESOURCES - SUN Open file 2001050900
20-3 NATURAL RESOURCES - LIFE Open file 2001050300
20-4 NATURAL RESOURCES - WATER Open file 2001050600
20-5 NATURAL RESOURCES - AIR/ATMOSPHERE Open file 2001050800
20-6 NATURAL RESOURCES - FOSSIL Open file 2001050400
20-7 NATURAL RESOURCES - MINERAL Open file 2001050500
20-8 NATURAL RESOURCES - LAND Open file 2001050700

Chapter 21 - RESOURCES ... INSTITUTIONAL
What is the enabling environment? It is a lot more than just governance and government, the law and regulation? It is also the infrastructure and the social services like health and education, and the financial services. The enabling environment may also be a major constraint on the socio-economic progress of the community. What is the underlying productivity of the community. If the community is surplus producing it can go forward and improve its quality of life ... otherwise it cannot. The concept is simple ... and explains the endemic economic and development failure that is pervasive on the planet.

21-1 ENABLING ENVIRONMENT ... OVERVIEW Open file 2001060100
21-2 RULE OF LAW Open file 2001060200
21-3 GOVERNANCE Open file 2001060300
21-4 ORGANIZATIONS Open file 2001060400
21-5 TECHNICAL KNOWLEDGE Open file 2001060500

Chapter 22 - USING TRUEVALUEMETRICS
This chapter is about developing and deploying a new system of metrics. For some readers this may be the only chapter they bother with … so it aims to be practical while having enough of the driving concept of TVM Value Accountancy embedded in the practical guidance.

22-1 Dataflows From Anyone … Anywhere Open file bk006080100
22-2 Getting Data About Community Open file bk006080200
22-3 Establishing Standard Values Open file bk006080300
22-4 Data About People Open file bk006080400
22-5 Mobilizing Resources Open file bk006080500
22-6 Some Last Thoughts Open file bk006080600

ANNEX 1 - About People
This chapter is a primer on how TVM can be used by anyone anywhere. For some readers this may be the only chapter they bother with … so it aims to be practical while having enough of the driving concept of TVM embedded in the practical guidance.

A1-1 ABOUT PETER BURGESS, THE AUTHOR Open file 2009A10100

ANNEX 2 ... Some Examples of Value Chains
This section includes some examples of value chains

999 VALUE CHAIN - MISC TEXT TO BE ORGANIZED Open file bk003090999
A2-5 VALUE CHAIN - OIL AND GAS Open file bk003090500
A2-6 VALUE CHAIN - COFFEE Open file bk003090600
A2-7 VALUE CHAIN - HOUSING Open file bk003090700

ANNEX 3 ... Some Examples of Purpose
This section includes some examples of purpose from different types of economic activity

A3-1 OVERVIEW OF PURPOSE Open file bk003A020100

ANNEX 4 ... Some Examples of Cost Behavior by Sector
This section includes some examples of cost behavior from a diverse range of sectors

A4-1 OVERVIEW OF THE ELEMENTS OF COST BEHAVIOR Open file bk003A030100

ANNEX 5 - Some Examples of Reports
This section contains material to help with the development of reports for different segments of society and the economy. There are common elements, but also some key items that are specific to different situations.

4-2 A CORPORATE BUSINESS ORGANIZATION Open file bk003040200
4-3 A GOVERNMENT / GOVERNMENT AGENCY Open file bk003040300
4-4 A NOT-FOR-PROFIT ORGANIZATION Open file bk003040400
4-5 THE CAPITAL MARKETS Open file bk003040500
4-6 REPORTING FOR THE NATIONAL ECONOMY Open file bk003040600
4-7 REPORTING FOR PEOPLE Open file bk003040700
4-8 REPORTING FOR A PLACE Open file bk003040800
4-9 REPORTING FOR THE PLANET Open file bk003040900
4-10 A PRODUCT Open file bk003041000
4-11 AN ISSUE Open file bk003041100
4-12 REPORTING ABOUT SUSTAINABILITY Open file bk003041200
4-13 REPORTING ABOUT WEALTH Open file bk003041300

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