Public access. The TVM methodology is to have data and analysis as much as possible openly accessible. Data and analysis that might be useful for decision making are made openly accessible as rapidly as possible. The TVM approach that makes data and analysis easily accessible contrasts with the widespread practice of treating data about public matters as a proprietary private property.

Data and analysis that might put people “at risk” are not openly accessible.

Multiple use. The multiple use of data is a key to making data cost effective and valuable. The basic data architecture used by TVM maximizes use of data. This has the secondary effect of making the data more reliable, because data that are used are always more reliable than data that merely sit and do nothing!

Handling sensitive information ... cost accounting Some information is quite sensitive, such as pay rates and benefit packages, and the like. Though they are sensitive, they are also important to understand since the cost of activities is very much a function of the cost of people.

Cost information ... cost accounting is often a missing link. There is a dire lack of good cost accounting. Even though computer based accounting systems are commonplace, they are rarely being used to develop data that may be the foundation for cost analysis and reporting, and in many cases may not be able to provide cost data that are useful.

Where cost data are collected, they are rarely accessible to the general public and are kept within an organization, and even then quite often not easily accessible. Cost information is treated as if it is very valuable ... which it is! However, cost information should be reasonably accessible.

There are two problems that have to be addressed: (1) how to collect cost information where there is access to the operations and the accounting; and, (2) how to get useful cost information where an organization controls the operations and does not provide access to the operations and the accounting.