Hi @kumar pavan,
I have no credits whatsoever for this article on business value nor any links to the authors, but it's an interesting source of information: Estimating business value
However, against all this scientific and formal background look into your own organisation and what is important to its business. All in all it will boil down to some figure that will help you spot those things worth doing first.
I have multiple projects that use variations of the same base workflow. The variations depend on the requirements of the project or issue type. The variations mostly come in the form of new statuses ...
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