Abstract
The authors present the results of research on the perception of value in the relations of companies on the B2B market. The research was carried out using the means-end chain (MEC) theory and the laddering interview method. Entrepreneurs' research in the form of structured interviews was used. Perception of value in organisational relationships can be considered in the aspects of the efficiency of running a business and the interaction between people. In times of easy-accessed information and easy-to-use means of communication, interpersonal interactions and societal values are becoming more and more important. They are willingly articulated by entrepreneurs in the form of a professed system of value. The mutual learning of business process participants at both individual and organisational level is of great importance.