The article concerns the problems of the business value. The author stresses the difference between the context of value measurement and value management. There are certain limitations and difficulties concerning value measurement and therefore certain business value forms and calculation methods are usually adjusted to the agreement and rather conventional. The money value is always too simple to grasp things valuable and important for people. Nevertheless the essence of value is one of the key ideas in cognitive attitudes and ethics organising social life. Moreover the knowledge concerning determining value is of little use in business value management. To overcome those limitations in determining value one should adopt a broader approach to business, including all the indispensable elements including human dimension.