Rethinking Valuation So You Don't Miss a Good Deal
Harvard Business Review
DECEMBER 2, 2010
To do this, we combine two separate frameworks: the first is the Three Horizon strategic model developed by McKinsey. The other is a process called Opportunity Engineering (OE) that instills a different way to look at value. To define the full value of acquisitions analyze the target's assets and assign them across the Three Horizons of the acquirer to understand how they add value. We call this the Opportunity Value (OV) of an asset.