The value balance model developed by P. Kine forms the theoretical basis for managing exchange relationships with stakeholders and employees. Values are preference factors for employees and stakeholders that are important to them in their relationship with their organization. Value balance is an indicator of good relationships and thus a key success factor for sustainable organizations.

The results of value balance analyses can be used to derive key success principles for comprehensive value orientation and consensus building on core values. These principles improve the implementability of a strategy.

P. Kinne distinguishes between social value balance and socio-economic value balance.
Ideal state in social relationships Ideal state in socio-economic performance relationships.

A positive value balance status is the basis for orientation, motivation, identification and commitment. In the international development cooperation of aid and mission organizations these are already linked to most of their stakeholders by a positive value balance status. This consists of the religious community and/or a common social commitment.

A negative value balance status is a clear indicator of poor relationship quality. Existing orientation deficits within an organization lead to disorientation and value imbalance. This reduces the relationship quality between the organization and its employees as well as with its external stakeholders.

Further barriers to success are:

• increasingly fierce competition for external stakeholders and suitable employees
• one-sided focus on measurable/monetary results
• inhomogeneous value systems of the organization and its stakeholders and employees
• Ineffective management of intangible resources

Value balance analyses are an indispensable integral element of a sound knowledge base for strategic and operational decisions, especially in the context of strategy development, risk management, change management and integrity management.