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流程：线性 影响因素： 整体/部分： 矛盾： Understanding buyer values helps prove or disprove current hypotheses as well as generate strategy solutions. Organizational beliefs and strategy alternatives identified in the situation assessment are translated into hypotheses for testing. Identifying Buyer Value-Based segments creates the foundation for creating the distribution channel strategy and design. Value based segment strategies can produce incremental revenues of $700 million and reduce costs up to $150 million. Its critical to define what factors or “attributes” are important when consumers decide to purcha