: Communication services are currently confronted with large changes due to the price erosion of services and the entry of new service providers. The gap has been filled with different services that are anticipated to be successful in the near future. The problem, however, is that firms do not necessarily know what their customers' value is. This paper applies the Delphi method to the formulation of the Customer Value Model (CVM) which is implemented by using the Analytic Hierarchy Process (AHP). The result is a model for understanding customer value preferences in performance analysis of the case systems.