Have always thought in terms of process. By doing that you can think not only what a process produces in terms of value, but also in terms of data that can be used for further examination and improvement of how things get done. Even just mapping the process generally can provide actionable value ....
This Bain article By Chris Brahm and Peter Guarraiais is insightful about an overview of the approach, and makes my point. Good complete read:
" ... Remember when the typical reengineering approach boiled down to eliminating, simplifying and automating processes? Seems quaint at a time when digital technology allows companies to transform how they operate, from one end of the value chain to the other. Breakthroughs in areas such as communications technology, analytics, Big Data and the Internet of Things have ushered in an entirely new set of tools to generate more value for customers. The goal of reengineering hasn’t changed, but the means have become significantly more powerful. ... "
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