Resumen
Value-oriented management is a tool for ensuring the quality of life in the city. A smart city is characterized on the one hand by services for the population aimed at meeting the needs, on the other hand, by a city management system to ensure sustainable development and improve the quality of life of citizens. At the same time, the quality of life is largely determined by the structure of the needs and values of the population, which may change due to changes in the urban environment and differ for different socio-demographic groups of the population. Thus, the management of urban development without taking into account the values and needs of the population can lead to a decrease in the quality of life of individual groups of the population and a decrease in the sustainability of the city's development. The article considers an approach to the formalization of values from the point of view of city management and provides examples illustrating the discrepancy be-tween the concepts of a smart city and the values of citizens.