Sir, I would say it is value adding. Because if proper planning, budgeting, etc is not done, and due to that the process will not be properly done. Due to that wastages, non time delivery, non coustmer satisfaction, etc. may all occur due to that loss of money. Which is called you have not paid. If ever thing is done properly, and due to that customer satisfaction and the customer pays the full amount, even some case a premium can be charged, which is called value adding. So this issue is would call it a value adding.