Which one of the following cost-value-price trio, a manufacturer would like to seek?

In strategic pricing and value management, a customer buys when Perceived Value >= Price, while a manufacturer must ensure Price > Cost to earn a profit. From the manufacturer's revenue-maximising perspective, the ideal equilibrium relationship is Price = Value > Costs (capturing the full perceived value created for the buyer in the price charged while maintaining a positive margin over costs, whereas Value > Price > Costs leaves consumer surplus uncaptured).