본 연구는 컷오프 수준에 따라 활성화 셀(cell) 수와 래더(ladder) 수 등의 통계량의 변화를 살펴보고, 컷오프 수준의 변화에 따른 가치 맵이 어떻게 변화하는지를 제시하며, 주어진 조건(100명의 응답자에게 최대 5개의 중요한 속성을 선택하도록 하여 가치사슬을 만든 후 이를 이용하여 가치 맵을 그렸을 경우)하에서 정보손실을 최소화하면서 설명력이 있는 최적의 컷오프 수준 결정과 이에 따른 가치 맵을 표현하고자 한다. The Means-end theory has successfully been applied in academics circles and is one of the qualitative methodologies, aiming at classifying into groups based on the specific values that they pursue. The more specific purposes of this study is to identify the relationship between the levels of abstraction and HVM(Hierarchical Value Map) and to identify the statistical changes in frequency activated cell and ladders among A-C-V. And lastly, to suggest the HVM according to the levels of abstraction. The subjects of this study includes the 100 hikers who joined the hiking at least once a year for 2007. The results of analysis show that as the level of abstraction goes up, the HVM itself is depicted more simple and the loss of information is also occurred. Consequently, the decision of levels of abstraction is should be made on the basis of objective validity.