Allocating resources across a set of projects to optimize performance is known as value maximization. This approach involves distributing resources in a way that maximizes the overall value derived from the projects. Value maximization takes into consideration factors such as potential returns, strategic alignment, and risk management to ensure that the allocation of resources leads to the highest possible performance and benefit for the organization. It is a fundamental concept in portfolio management and strategic planning, ensuring that the organization invests in projects that provide the best value (Cooper, Edgett, & Kleinschmidt, 2001; Kaplan & Norton, 1996).