ABSTRACT. Report presents the state and efficiency of communicating selected values in Poland. Author presents economic mechanisms of effectively communicating customer value. Instruments of consumer and business promotion are examined in the context of their effectiveness. Attention is paid to issues related to customer loyalty. Various loyalty programs based on benefits and emotions are presented. This paper also contains the results own of research done on the effectiveness of measures promoting sales, which was conducted among businesses in Poland in 2011 and among consumers in Poland in 2012. The process of communicating values (benefits) not only provides buyers with awareness of what products and services they can buy, but also of the benefits of the purchase for them. The communication process aims to create and strengthen attitudes among buyers, leading to a favorable reception of products (services) as well as a change of attitude from neutral to positive - creative. Reflections contained in the paper do not have definite characteristics and should be treated as an opinion in the discussion.JEL Classification M31Keywords: customer loyalty, communicating values, benefits, effectiveness.IntroductionThe communication process brings tangible value and benefits to consumers. There is a decrease in the distance between the seller and the buyer. In addition, it shortens the decision-making process for the purchase of a specific product, as the consumer knows what he needs. The level of education in society about changes in the products on offer, prices, new trends, etc. also improves.In the current economic reality, the survival and development of enterprises depends on respecting performance categories in various areas of the organization. Analysis and evaluation of the performance criterion is also important when taking into account the company's communication system with the market. A problem always arises when the application of the communication process has to answer to market and effectiveness criteria.In Poland market has become more competitive, consumer expectations have changed, and new technologies have entered the field of communication. There has been a natural tendency for society to divide into increasingly diverse consumer groups with well-specified preferences and expectations, and there is a greater demand for offers tailored specifically to their needs. In this situation, techniques and tools used in direct communication have become much more effective.1. Research MethodologyThe basis for the preparation of the paper was the conduction of an in-depth and comprehensive study on the effectiveness and efficiency of communicating customer value. This included the analysis of available secondary data from various institutions involved in marketing communications, both in scientific and commercial applications, as well as the analysis of primary research conducted on a regional basis on enterprises operating on the Polish market, and among the recipients of marketing communications.The aim of the study was to identify consumers' attitudes to selected forms of communication and to assess its impact on the decision-making process of buyers. Moreover, the aim of this study was to answer the question of whether, in the opinion of consumers, the system of communicating values is effective.The study used a typical case of non-random sampling of the population of Podlasie and Warmia-Mazury provinces, relying on a subjective and comfortable choice of individuals to be a part of the study group in hopes of getting the broadest and fullest set of information.The research tool used in the study was a questionnaire consisting of 20 questions about the process of communicating customer value, most of them closed questions. It was also the main research method in the project. Methods of data analysis were based on the creation of tables, which served as a way to compare various features of interest and were used to present the data. …