One thing about business, we certainly don$$t have a shortage of acronyms. The concept of business value seems to be straight forward. However, we fall into acronym land when we get to KPI and KPA. kpa denotes an area of business. In the software business this could testing. The kpi in this testing area could be internal test, then beta testing with the customer is given the software to test in their environment, then final release $($actually using the software $$ a form of testing$)$ with a commitment to provide the customer $$patches$$ to fix problems or provide enhancements.

The kpi$$s for this area are selected to denote progress in an area. Let$$s say the beta testing is divided up into incremental test of beginning code $($programs$),$ intermediate testing, then final testing. By establishing smaller packets of testing, instead of simply writing the entire program, then throwing it over the wall to be tested, we can adapt to change $($Agility$)$ quickly and hopefully be cost effective.

Now, how does my logic compare to your scenario?