Best Value balances quality and cost considerations in improving the performance of public service organisations. The duty of Best Value is to make arrangements to secure continuous improvement in performance (while maintaining an appropriate balance between quality and cost) and in doing so to have regard to economy, efficiency, effectiveness, equal opportunities requirements and to the achievement of sustainable development. Best Value places the emphasis on the customer, not just the bottom line.
Best Value principles underpin the operation of public service organisations and are a key component of the public service reform agenda in Scotland. It is a central, enduring foundation for continuous improvement across the public sector.