Value is used in a central thought in economic theory (Haksever et al., 2004). The key to value is an 'exchange' between two units such as "benefits and sacrifices" (Möller, 2006), "consumer surplus", value for money or optimization of value used, but minimizing the exchange value (sacrifices in pricing terms) (Bowman & Ambrosini, 2010). Normann & Ramirez (1993) use the terms co-produce to define customer participation in value co-creation that realized value is not created at the supplier level, but between interactions with customers in terms of monetary business value, while others include non-monetary benefits such as market competitiveness, skills and social rewards (Walter, Ritter and Gemünden, 2001) or could be the combination of both corporate values. Tangible or intangible value can arise from business activities, policies and regular action of business as the power of the product, service, or business to satisfy a requirement or provide a profit to a person or legal entity. Such values ​​can positively influence business “quality of life, knowledge, prestige, safety, physical and financial security, as well as providing food, shelter, transportation, income, etc.” (Haksever et al., 2004, p. 292). These values ​​are meant for the company's stakeholders such as customers, suppliers, owners and other alliances of the company (Bowman & Ambrosini, 2010). are different, it is a sequence of activities carried out by the company (Vargo et al., 2008). From the marketing perspective, Prabhaker (2000) defines a value as a construct that originates from any of five independent sources, including market conditions, product specification, procedure...... middle of paper.... .. value for the development of new products or systems (Rauniar, 2005). Therefore, there are many researches related to co-creation with customers regarding customer satisfaction (Vega -Vazquez et al., 2013), customer behavior (Yi & Gong, 2013), co-creation mechanism (X. Zhang & Chen, 2008), collaborative network enterprise (Romero & Molina, 2011), and multi-focus strategy (X . Zhang, Ye, Chen, & Wang, 2011). Although the previous works listed contribute to value creation, however, this research focuses on the proposal of Prahalad and Ramaswamy (2004) applying Dialogue, Accessibility, Risk and Benefit; and the Trust element or the DART concept for short as shown in Figure XX. This research is interested in observing how DART elements influence each other and enable knowledge sharing between the company and customers. The following section explains the four elements of the DART concept.