The article discusses the practical aspects of using the theory of value managementin quality management. Presents the essence of value based management (VBM) as abackground of reflection on its links with quality management. Coherence of the conceptin practice, been reviewed in the author’s own studies. The discovery of absence ofsufficient procedural structure of the metrics of an economic – financial, to measure thevalue of the quality management system, points to a gap between the theoretical andpractical considerations in managing the value of the company quality managementsystem.