The element describing the potential value that the desired future state expects to deliver is about considering not only the implementation costs of the new solution or change but understanding the potential future value that the change will bring to the business. This could be expressed in terms of a financial return or it could be expressed in less tangible terms. A scenario may occur where an organization needs to implement a change to be able to continue to practice in business due to a legislative change. In this case, the business may even have a decline in overall value or return but is still able to operate as a business.

Let's continue with our dealership management system example. The procurement costs, installation costs, and customization costs, as well as monthly running costs, must be considered when choosing a suitable vendor to replace the current dealer management system. This is necessary to be confident that the net benefit of proceeding with the new solution would outweigh any costs incurred to implement the change.

Additional sources for potential value may be less tangible or quantifiable and in our example, could include the new vendor having a strong industry-aligned technology knowledge base and aligning their software with ongoing innovations happening within the industry.