مهدی رضایی

Abstract: Recently the importance of customer's role for companies and managers gain much concern so that inside and outside ability of the company is crucial to enhance value creation for customers. In this article by enumerating characteristics of present time, try to define value, value from the eye of customer and value from the eye of organization and also on one hand describe the constitute elements that consist of comparison between cost of funds, time, energy and mental and on the other hand describe customer value models and compare and evaluate the value from the eye of customer with value from the eye of organization and based on the competitive era, concluded that companies must be able to give more value than competitors to their customers to be in their choice. This study begins with literature review and continue with theoretical background by providing descriptions on the value, value form the eye of customer and value from the eye of organization and then review the work in this context and at the end of the study we provide discussion and conclusion on the issue.