The aim of this study is to confirm the gap between customer-perceived value and supplier-perceived value in the manufacturing industry. The author empirically tested a structural equation model in a sample of 42 customers and 42 manufacturers. Findings confirmed the gap in the perception of value between customers and suppliers.

ABSTRACT
INTRODUCTION
LITERATURE REVIEW
    Profitability and Servitization
    Service Strategy
    Organization
    Value Proposition
    The Gap Related to Perceived Value
    Service Quality
    Customer Value
    Service Quality and Customer Value
METHOD
    Sample Size
    Common Method Biases
    Measurement
RESULTS
    Analysis
    Testing Hypotheses
DISCUSSION
    Theoretical Implications
    Managerial Implication
REFERENCE

• Towako Sakama(Hiroshima University of Economics)