Which of the following processes contributes MOST to quantifying the financial value of IT services to the business?

Service level management focuses on defining, negotiating, and monitoring service quality targets through SLAs, not on quantifying financial value.

Financial management in ITIL owns the three core activities of budgeting, IT accounting, and charging, which together translate IT costs and value into business-understandable terms. It enables the organization to understand what services cost, what they deliver in return, and how to allocate or recover those costs. No other ITIL process has financial quantification as its primary purpose.

Demand management focuses on understanding and shaping customer demand to align capacity with business needs, not on financial valuation of services.

Risk management identifies, assesses, and mitigates risks to IT services but does not quantify or communicate the financial value of those services.