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Communication services are currently confronted with large changes due to the price erosion of services and entering new service providers. The gap is filled with different services that are hoped to be successful in the near future. The problem, however, is that firms do not necessarily know what their customers value. One solution to the problem is building a customer value model. This paper applies the Delphi method to formulating the customer value model which is implemented by using the Analytic Hierarchy Process. The result is a model for understanding customer value preferences which includes the relative value preferences of the value elements and their attributes, the preference profiles for deeper segmentation of customers, and finally the performance analysis of the case systems.