Final answer:
The statement is false as creating A-plus value is important for both internal customers (employees) and external customers. Valuing internal customers leads to better service for external customers and can enhance company performance.
Step-by-step explanation:
The statement that creating A-plus value is primarily for external customers and not effective for internal customers (employees) is false. Both external and internal customers are crucial to an organization's success. While it's true that external customers are the recipients of a company's products or services, internal customers, or employees, require attention to their needs and satisfaction as well.
By focusing on creating value for internal customers, companies foster an environment where employees feel valued and are more likely to provide better service to external customers. This in turn can lead to increased customer satisfaction and loyalty, higher productivity, and better overall company performance.