The thesis presents a study on important attributes which should be considered by the supplier in buying situations in the electronic manufacturing services (EMS) market. Hence, the importance level of attributes is investigated to see which attributes are more or less important when business-to-business (B2B) customers place an order. This can be interpreted as the relationship between the created value and the accompanying cost. For the success of this research work, both the qualitative and quantitative methods need to be applied. The importance of nine aspects is examined including: payment term, warranty, brand, product quality, delivery, packaging, certificates, supporting service and after-sales service. To identify which one is significant, a classification of the twenty-three attributes covering the nine aspects is conducted using Kano’s evaluation table. The findings through this research indicate that delivery, product quality and supporting service are the three most important aspects. A focus on these aspects is supposed to help the company to get value for the customers and also bring significant benefits for that company.