SMEs faced with buying low-cost offers : an exploratory approach by perceived value[Les PME face à l’achat d’offres low-cost : une approche exploratoire par la valeur perçue]

While the low-cost constitutes a market segment well established in BtoC, its development remains more restricted in BtoB. However, its progression in the recent years confirms an increasing interest from both providers and firm's clients for this type of offers simplified at a low price. Especially, the study of low-costers' strategies and the analysis of demand indicate a target primarily concerned by these offers: the SMEs. In this context, this article aims to better appreciate the attractiveness of the low-cost offers from the point of view of SMEs. For that purpose, the approach of the perceived value is mobilized. Following an exploratory qualitative research conducted with twenty-eight SMEs, it must be noted that beyond the degradation of the perceived quality, other potential sources of valuable destruction can exist (emotional, ethical and relational values). Moreover, the sources of value creation go beyond the only perceived monetary gains and concern also the social profits and the perceived non-monetary aspects related to offer. The different effects of the low-cost on the perceived value can be explained by the diversity of stakeholders impacted by the consequences of the purchase, and both by the characteristics of the low-cost offer and those of the buying and consumption context.