Process proposal to creating and evaluating value for the customer
Palavras-chave:
Value Creation, Co-creation, Marketing, Balanced Scorecard.Resumo
This article proposes a set of indicators to measure the value creation for the client to offer companies
a working guide. Although in a more academic format, a practical application of these indicators is
proposed, based on a process of value creation, where the client, the consumer, and the organizations’
stakeholders are contemplated. This work was elaborated based on the many aspects defended in relation
to the concept of value creation, having as focus and premise the market aspect, involving all the
organization’s stakeholders, main actors, and coadjutants in creating organizational value. Despite the
many papers on the subject, this work is justified by the apparent pragmatic gap in Brazil. Therefore, it
seems appropriate to offer a proposal for a value creation process, which will capture the main approaches
that involve such a theme, as well as point out a set of indicators to measure the created value.
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Copyright (c) 2023 Lilian Aparecida P Miguel, Reynaldo Cavalheiro Marcondes, Adilson Caldeira
Este trabalho está licenciado sob uma licença Creative Commons Attribution 4.0 International License. Os direitos autorais dos artigos publicados na Práticas em Contabilidade e Gestão pertencem aos autores, que concedem à Universidade Presbiteriana Mackenzie os direitos de publicação do conteúdo. Após a aprovação do artigo, os autores concedem à revista o direito da primeira publicação.
