The indirect or direct cause and effect relationship from a specific IT investment to the processes it supports, and by extension the customers it serves and the mission-related outcomes it contributes to.
FEAPMO Performance Reference Model (PRM)
This "line of sight" is critical for IT project managers, program managers, and key decision-makers to understand how and to what extent technology is enabling progress towards outputs and outcomes. The PRM captures this "line of sight" to reflect how value is created as inputs (such as Technology) are used to help create outputs (through Processes and Activities), which in turn impact outcomes (such as Mission and Business). This structure builds from the concepts of the value chain, program logic models, and the theory of constraints. Guiding the entire PRM are "Strategic Outcomes," which represent broad, policy priorities that drive the direction of government (such as to Secure the Homeland or Expand E-Government). Conversely, the PRM is also structured to allow the desired outcomes an organization seeks to achieve to determine the outputs and technology needed.
From NBC.gov glossary
FEAPMO slide showing line of sight
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