The Value Chain framework is a model that helps to analyze specific activities through which firms can create value and competitive advantage. Companies use value chain analysis to deliver the most value for the least possible total cost. If a company can create efficiencies by analyzing one or more of the five primary value chain activities, it can gain a competitive edge and boost profits. As shown below, the CPA Firm value chain concept is based on Porter's model that shows that the support activities are: firm infrastructure, human resource management, technology support, and administrative support. The primary activities are recruitment & management personnel, product development, practice development, perform service, and continuing client service.