As promised, here comes the complete value creation model I have developed over the years – all development made in real and challenging business development cases. The purpose of the model is to be used as a semantic framework in order to explore and understand the creation of superior value creation. Please use it and refer to it as ‘Penkers Value Creation Model 2009’. Also let me know how it can be used, areas for improvements as well as learning’s made when to apply it, the results and future guidelines.