This Contributing to the Management of Performance and the Enhancement of Value Unit course is about collecting, analysing and interpreting information of help to students in controlling costs and improving the performance of operations. There are two elements. The first element focuses on the identification and analysis of costs that may be of help to them. The second element is concerned with monitoring the performance of an organisation or parts of an organisation and making recommendations that will enhance the organisation's value. It is part of AAT Technician qualification.