While this is true, I believe most businesses need to place an emphasis on the value of their customer. One business sector that comes to mind when I think about customer value is banking companies. These companies must focus on emphasizing customer value because this will lead to the important factor of customer loyalty. If a customer does not feel valued by their bank, they will eventually take their business elsewhere and the previous bank will have a decrease in its competitive advantage. An exception that I believe can be made is for “companies with a production-oriented commercial approach that favors high production efficiency, low costs (382 Bauwen/Gosselin). These companies, on the other hand, are trying to produce a product in large quantities and don't have the time or need to focus more on customer relationships. Ultimately, no company can go wrong by implementing an account management strategy that focuses on the value of their business