Value is determined by the client/customer, being certain that you hear their needs and wants and then meeting and even exceeding those with your product or service.
I also believe that it is essential in this current economic environment to be certain that the customer/client perceives that they are receiving VALUE ADDED products or services. People and companies are being extremely vigilant when spending their dollars, so they not only expect the best/most for their money, they want to know that they are appreciated for their confidence in your company, expressed by buying what you are selling. Follow up customer care is as important as treatment during the sale. Bad customer service can negate all those sales efforts and eliminate any future referrals.
And please, say "Thank You for Your business" in whatever way you see fit.