Activity Value Management (R) (AVM (R)), the method described in this article, provides the linkages necessary to achieve outstanding and often breakthrough improvements in financial and operational performance by linking data elements that previously have not been fused for the purpose of improving performance. Unique features of AVM (R) include, but are not limited to, a revolutionary method of accurately costing and measuring the financial performance of products and services that includes both cost and effort, inclusion of stakeholder experiential data linked to the work processes for the purpose of defining value, and an assemblage of specifically designed tools that can be applied to produce breakthrough improvement in financial and operational performance.(c) 2018 Wiley Periodicals, Inc.