Which Key Value Areas (KVA) help analyze decisions when sales decline?

• A. Realized Value and Market Value
• B. Potential Value and Expected Value
• C. Unrealized Value and Current Value
• D. Future Value and Attainable Value

Answer: (C)

When sales decline, you want a view that shows what you’re still delivering now and what could still be unlocked in the future. That’s what the two Key Value Areas do: Current Value tells you the value you’re delivering to customers today, while Unrealized Value highlights opportunities that exist but haven’t yet been realized. Seeing both together helps you decide how to respond—protect or improve what’s delivering value now, and pursue actions that could unlock additional value down the line.

Other KVAs mix in different ideas—such as what has already been realized in the market, or what value might exist under uncertain conditions, or external market pricing. Those perspectives are less directly actionable for a decline because they don’t pair the immediate, tangible value you still have with the concrete opportunities that remain unrealized. Focusing on Unrealized Value and Current Value gives a clear, practical lens to steer decisions toward stabilizing current performance while unlocking future gains.