Wartość klienta w koncepcji wartości przedsiębiorstwa
Customer value in the concept of enterprise value

Summary/Abstract: The issue of creating and sharing value appeared in the literature in connection with research on competitive advantage of enterprises, defi ned as the ability to create and deliver value for the customer and the company more than competitors. Today, many companies aims to create market value. In case of market variability, a means for achieving this goal cannot be just to stay on the market with a minimum profi t, but, above all, the behavior of co-operation with relevant business partners and customers. The value must be present for both parties, though not always on both sides must be the same. From the standpoint of the company, customers are a valuable resource, the basis of existence and the main source of value because: generate profi ts and cash that is necessary for the existence and development of the company, enable the objectives of various interest groups, and create conditions for the safe circulation and growth. The dialogue with the client, listening to his expectations make it easier to offer him the values on which it depends. The value for the customer specifies the combination of the benefi ts derived by customers from purchased products and services including, among others price, quality, conditions of purchase, punctual delivery and service before and after the sale. The knowledge of what clients especially appreciate the company should offer more and better impact on the identifi ed client group from the side of their expectations and generated value for them. Thus, the company created the conditions better suited to create customer value strategies and more effective strategies to increase customer value and enterprise value.

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