Load every unit of cost onto the functions it serves. VI = Cost ÷ Worth. Anything above 2.0 is a creative-phase target.
List components down, functions across. Split each component's cost across the functions it serves (% or absolute). Columns must sum to the function's total cost; rows must sum to the component's cost.
| Component ↓ / Function → | F1 | F2 | F3 | F4 | F5 | F6 | Component € |
|---|---|---|---|---|---|---|---|
| Function cost total |
| Function (verb–noun) | Type | Cost € | Worth €* | VI = C÷W | Verdict / first idea directions |
|---|---|---|---|---|---|