Although all process management subtasks have matured since the 1990s, process management decisions are usually based on criteria that only partially comply with objectives in a market economy. Relevant insights of economic research with respect to value-based management appear to be hardly considered. This hypothesis is confirmed by explicating the research gap with regard to value orientation in process management. To bridge the gap between value-based management and process-oriented organizational design, economically well-founded objective functions are transferred to process management decisions.