The increased specialisation and complexity in products and services has created the need for Swedish companies to focus more on their core businesses. This has resulted in them opting to buy services and products that lie outside of their core business from consultancy businesses or other types of suppliers. When companies describe their offers in internal and external marketing it is done often in terms of company or service attributes that are not based on customer value or offered value for the customer. The reason for this is that companies have not adapted their services to the different needs of their customers. As a result of this, they run the risk of offering the same services as their competitors and communicate values that the customers either do not understand or experience as value adding. By using the theory on the data collection from the case company we have an understanding and shown how the customer values can be developed from a service company’s internal and external prerequisites and competitive advantages. Our belief is that valuation and development of customer values shall always be based around the individual customer’s requirements. This can be done when the segment that responds positively on the company’s offer can be found and targeted. By focusing on this segment that has been found the offer can be differentiated in such a way the experienced value for the customer can be maximised.