If ever the question is asked “according to which interests should a business be managed?”, and management and ownership are not in the same hands, then the answer must always be to focus on customer value! Long term business development is only possible when customer value is the underlying principle of all decisions of management and the business is led according to a clear purpose (business mission). Customer value is the basis for the viability of a business. Customer value is the prerequisite for satisfying the interests and needs of shareholders and other stakeholder groups.

Please also refer to Customer value analysis.