Aim of this work is to propose a new approach to the analysis and to the subsequent measurement of the concept of value, reinterpreted in a systemic perspective. Starting from a review of its definitions and of the tools that the literature has developed to determine it, the contribution wants to provide a different method and, consequently, a possible analytic perspective of the main variables that affect firms going concern. The perspective derives from adopting the Viable Systems Approach (VSA) as a methodological paradigm (Golinelli, 2005; Barile, 2008), according to which the company, intended and observed as a system, in pursuing its goals of permanence in its specific context of reference, must build consonant relations on which to base resonant interactions with all the supra-systems involved in its operative and decision-making dynamics.