  Improving performance and delivering value for customers have become a
central theme in business. The software industry has become an increasingly
important sector for the economy growth in Tunisia. This study aims to show how
using Value Management in the Tunisian software industry for project analysis
gives new insight about true project value and performance. This new approach
is considered as an appropriate tool for guiding the process of making
decisions. It offers tools in order to analyze the service value from the
customer and organization perspectives. The results showed that the VM allows
to have better performance in the software development project by linking
customer satisfaction and cost analysis. The present case shows to service
managers how they can benchmark project function to reduce their costs and
improve resource allocation taking into consideration what customers consider
important during their overall service experience. It can identify best
professional practices, orient decisions to improve service value
