While this is true, I believe the majority of businesses need to emphasize customer value. One industry that comes to mind when I think about customer value is banking companies. These companies need to emphasize on customer value as this will lead to the important factor of customer loyalty. If a customer does not feel appreciated by their bank, they will end up taking their business elsewhere, and the previous bank will then see its competitive advantage diminish. One exception that I believe can be made is “companies with a production-oriented business approach favoring high production efficiency and low costs” (382 Bauwen/Gosselin). These companies, on the other hand, are trying to produce a product in large quantities and have neither the time nor the need to focus more on customer relations. Ultimately, no business can go wrong implementing an account management strategy focused on the value of its accounts..