Strategic Focus uses analytical techniques to interpret and construct financial statements and assists with the formulation of strategies that maximise economic profit and business value. Cash flows form the foundation for returning dividends to shareholders or adding real value to their investment. There is a connection between business value and the returns investors would expect from the financial outlay in the venture. Sometimes value based adjustments can be used where feasible to improve accuracy in this area. Strategic Focus includes built-in adjustments. This makes it easy to include them in a financial analysis where appropriate.