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 level agreements, not on financial valuation of services.

Financial management is the ITIL process dedicated to budgeting, accounting, and charging for IT services. It translates the cost and value of IT services into financial terms the business understands. No other ITIL process is designed to systematically quantify and communicate the financial value of IT services to stakeholders.

Demand management focuses on understanding and influencing customer demand to ensure adequate capacity planning, not on financial quantification of service value.

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