A clear signal that Best Value is not just about cheapest cost comes in new thinking from the Government about the quality of new public buildings.The Government says that lowest cost without a concept of value has been the curse of Britain’s public buildings.
Poor buildings are often more expensive to run and maintain in the end. 

Farmers may not have won the concessions they were seeking from the Chancellor over fuel, but they have won recognition that they face a burden of too much paperwork from Government.The latest report from the Better Regulation Task Force says the burden of regulation on farmers can and must be reduced without jeopardising the public’s expectations of safe food and a sustainable environment. 

Christensen C M, Overdorf MHarvard Business Review, (USA), Mar - Apr 2000 Vol 78 No 2
Start page: 67. No of pages: 10
Sets out the resources necessary for organizations to manage change successfully, noting that management capability is insufficient without appropriate processes and values. Suggests that where processes are lacking, managers can create new internal structures to enable them to be developed or create capabilities through a spin-out organization.