This document discusses using Value Flow ScoreCards to improve software testing and development processes. Value Flow ScoreCards use six viewpoints (supplier, process, product, customer, financial, improvement) to establish objectives, measures, and initiatives. This helps balance stakeholder needs and do work "well enough." The document also discusses applying lean principles to improve the flow of working software through the development lifecycle and reduce impediments. Overall it promotes using flexible, holistic techniques like Value Flow ScoreCards to define better testing strategies, coverage, and processes.