What's clear in ITIL® is that value is not always related to money - it's not always about providing the cheapest service.
When compiling a new IT service, always ask yourself 'What are we trying to achieve?' Think about the outcome you're trying to get to rather than the means by which it should be done. A great example is 'we need a website so that we can sell online' is the wrong way to think about it. This declaration is focusing on the means and not the outcome.