Benchmarking is one of the most popular tools in the business toolkit especially because it is easy to use. Although benchmarking is always associated with limitations, it is worth taking a look at the two technology companies Amazon and Apple. Both are among the world’s most valuable companies, albeit with very different weightings of the value facets value-to-the-customer and value-of-the-customer. Despite these differences, the providers are ultimately very successful. Amazon’s growth strategy is based on “value-delivering.” Customers see the Amazon platform as a central shopping opportunity that promises not only low prices, but also simple processes and good service. The Prime subscription serves to strengthen customer loyalty and increase the share of wallet. Apple, on the other hand, focuses on a relatively small customer segment that promises high margins. The emphasis here is on the aspect of “Value capturing,” i.e., capturing as much of the willingness to pay as possible.