Among the current challenges associated with design in the Architecture, Engineering and Construction (AEC) industry is the need for an adequate understanding of the value required by involved customers to avoid decreases in productivity and value losses in the process and product. This paper describes the development of a value analysis model with the conceptual basis of Design Science Research (DSR) and based on Kano'smodel, which seeks to accomplish the following: (1) identify the desired value of the different clients in the process; (2) understand the value generation process; and (3) conveniently recognize and manage value losses. This paper is based on an existing case study of the Kano´s model found in the literature to evaluate the proposed model. The main contribution is the creation of 3 value indexes-Desired, Potential and Generated-which inform designers of the presence of different degrees of value losses and support the improvement of the capture of requirements and the knowledge of customer satisfaction conditions. The current limitation of the model is the noncorporation of the utilized resources as part of the value equation.