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Referring to the findings of domestic and foreign studies in customer value gap theories, this paper probes the “gap model” on the basis of the dual perspectives of enterprises and customers. This is achieved through discussing the five perception gaps of customer value between the company and its customers. Collectively, these gaps include: attribute gap, importance gap, performance gap, competitive gap and the total gap. Then, we construct a priority matrix based on the degree of importance of customer value and the size of the total gap. In doing so, we hope to be able to help enterprises in developing better capacity for customer value management. In addition, this paper uses the case of a high-end business apartment project to help explain the general process use for a “gap model” analysis based on the dual perspectives of customer value.

Building a New Gap Model Based on the Dual Perspectives of Customer Value: A Case Study of Development of a High-end Business Apartment