In the context of business analysis, value is a critical factor that influences the prioritization of requirements. It reflects the benefit or outcome the requirement brings to the business, ensuring that the most beneficial requirements are addressed first to maximize the return on investment and meet the strategic goals of the organization.
References: The importance of value as a prioritization factor is supported by the Business Analysis Body of Knowledge (BABOK) and other business analysis resources. It is recognized that requirements should be prioritized based on the value they deliver in alignment with business objectives and stakeholder needs12.