Valuation is an economic process that identifies the value of actions in an organization. Value plays an important role while organizations are determining an action-taking arrangement. While business executives intend to invest in a vital project, they must measure the possible outcome of satisfaction in that venture. Value is therefore a foundation of decision-making. Cronk and Fitzgerald [9] indicated that value is the worth or desirability of a thing. Porter [21] proposed a well-known “value chain analysis”. This value chain analysis conducts ‘a systematic way of examining all the activities a firm performs and how they interact is necessary for analyzing the sources of competitive advantage.’ (Porter, p. 33)