This study investigates what creates value for customers and how providers canimprove value for their customers. A comprehensive analytical model with a fourstepapproach is presented and applied in the field of financial services. In a firststep, the main customer value drivers are identified and five value dimensions arederived, based on qualitative interviews with customers. These results are thencompared to value assumptions made by customer-contact employees, and the gapsbetween customer and employee perceptions are analyzed. Subsequently, implicationsfor CV management are derived and finally implications of findings for servicemarketing practice and research are discussed.<BR>
M10 - Business Administration. General ; M20 - Business Economics. General ; Marketing. Other aspects ; Individual Working Papers, Preprints ; No country specification