The tangible and intangible values, are defined by the organizational subsystem (company) or defined by the social subsystem (consumer), subsystem in function of its symbiosis. The clear definition of the organizational mission and the choice of segments of market to be explored, an imperative for the reach of the congruence of the proposals of value of these becomes two extremities. In this article, a theoretical model of detention of the valorization perception of the customer is considered, in whom if it relates to the intangible part of the assets, as form to prioritize the productive organizations efforts. For this end use of the segmentation for benefits perceived in set with expenditure system becomes, aiming at respectively to contemplate intangible and tangible values, that to constitute the value of a product. The model understands three distinct phases, being that each one of them is subdivided in stages interrelated. As result presents it possibility of the verification in the translation of the perception of the value of the consumer for the producer, of form to prioritize active intangible external, making possible of this form bigger organization competitiveness and the guarantee of the continuity of the business.