The pursuit of customer satisfaction consists of a series of activities to provide the value expected by the target customers (customer value). The activities include eliciting the support of the customers through their satisfaction with the value provided, and enhancing the intrinsic value of the enterprise (corporate value). However, it is impossible to attain CS only through improvements at the worksite level or the theory of command transfer to strengthen CS. Corporate management overall should be prepared for and make an effort to acquire CS. Corporate management should take initiatives such as being quick to understand changing expectations, extracting the real needs from proposed values, building and maintaining a process to create values, and arranging an effective operation and information system. The Japan Management Association Group advocated CS management for the first time in Japan in 1991. JMAC is committed to promoting reforms that meet with customer satisfaction. In this way, JMAC simultaneously achieves customer value and corporate value, including streamlining, and establishes a base for the stable growth of business results.