The central task of management is to ensure the long-term survival of the company by generating profits. In marketing, satisfying customer needs is seen as a central means of achieving this goal. However, uncertain framework conditions and a perceived increase in complexity lead to extreme challenges. Whereas in the past, a greater depth of understanding of various departments subjectively provided managers with more certainty in decision-making, a change of perspective is currently required. Only a holistic approach can ensure that a company can be managed with a focus on customer value and combine two value perspectives: firstly, the value that the company generates for the customer (“perceived value”) and secondly, the value that the company derives from the customer relationship in terms of monetary and non-monetary effects.