Abstract
<jats:p>This article develops a multi-level methodol-ogy for assessing customer value in B2B sales, accounting for the multi-actor nature of decision-making and the channel interac-tion structure. In project-based and techno-logically complex procurement contexts, perceived value is distributed across mem-bers of a decision-making unit (DMU), who differ in functional roles and institutional in-fluence. Existing multi-criteria approaches typically operate at the individual level and rarely integrate channel-level analysis. The proposed methodology formally distin-guishes two analytical levels. At the actor level, an integral customer value index ( ) is calculated for each organizational participant in the channel, aggregating the assessments of its decision-making unit (DMU) members into a consolidated cus-tomer value profile. At the channel level, ac-tor-specific values are aggregated through influence coefficients ( ) into a channel-level index ( ). The contribution lies in formalizing the transition from individual perception-based measure-ment to channel-level aggregation within a unified analytical architecture. The method-ology is intended for application in complex project-based B2B sales involving multi-stakeholder decision processes.</jats:p>