Abstract: In a method for visualizing and processing a value assembly process, the value assembly process is visualized as a set of value assembly lines (VAL) arranged on different hierarchy levels. Each value assembly line receives value packages via input interfaces and consolidates these to form a value added package (VAP), an added value being created, and makes the added value package available at an output interface. The added value package can be used by a value assembly line of a higher-order hierarchy level as input value package. Likewise, the input value packages of the value assembly lines can be value added packages made available by lower-order value assembly lines, the lower-order value assembly lines being value assembly lines of a lower-order hierarchy level. All value assembly lines and all value packages have an identical structure; only the processed data differ from one another.