Answer: value creation
Step-by-step explanation: In simple words, value creation refers to the process in which an organisation assess its results of any activity or an operation dun, to assess whether the expected results are achieved for improvement or not.
Value creation is done by the organisation to gain better results in their overall operation for a long time. This process can be done by any organisation for any subject like improving technical skills, administrative skills or for knowledge improvement etc.
Hence from the above we can conclude that the correct option is D.