Evaluating and delivering benefits and value is crucial as it involves aligning projects with strategic goals, measuring outcomes, and ensuring that the intended benefits are realized. Benefits and gains are realized by an organization and beneficiaries through portfolio, program, or project outputs and resulting outcomes. Value is the net result- tangible or intangible-of realized benefits less the cost or effort of achieving those benefits. Effectively managing benefits and value leads to increased organizational efficiency, stakeholder satisfaction, and overall success in achieving long term objectives.