The purpose of this study was to investigate the impact of customer value on customer satisfaction, repurchase intention and commitment in retail businesses. This research is considered as applied in terms of purpose. The aim of the present study is to develop applied knowledge in the field of the impact of the concept of identifying and ranking the skills required by accounting graduates. The statistical community is the community of all small business customers. The sample size of small business customers was 384 people. The relationships between components and variables were determined through a questionnaire and analyzed using SPSS25 and SmartPLS 3 statistical software, and finally the relationships between components were determined. Cronbach's alpha reliability coefficient of research variables are equal to customer satisfaction (0.920), repurchase intention (0.911), customer commitment (0.895), behavioral commitment (0.887), attitude commitment (0.821), respectively. Emotional commitment (0.855), customer value (0.914), received resources (0.807), perceived brand value (0.785), perceived communication value (0.923). Structural equation modeling is a powerful statistical technique that combines a measurement model (confirmatory factor analysis) and a structural model (regression or path analysis) with a simultaneous statistical test. Through these techniques, researchers can reject hypothetical structures (models) or confirm their conformity with data. The results show that the value of t-statistic and the level of significance between customer value and customer satisfaction are equal to 20.295 and 0.606, respectively, between customer value and repurchase intention are 19.405 and 0.624, respectively, and between customer value and customer commitment are 30.776 and 0.732, respectively. . In fact, considering that the value of t-value is more than 1.96 and the level of significance (0.00) is less than 0.05; It can be concluded that this path coefficient is significant at the error level of 0.05; That is, customer value has a positive and significant effect on customer satisfaction, repurchase intention and customer commitment.