To clearly state a general goal concerning the optimum manner in which a business should function or how a business can function, as expected by the top management (management goal), and to create a management system that organically links all elements of the organization are equivalent to strengthening the nervous system of the corporate entity. The consulting service of JMAC clarifies the expectations senior top management as a general goal and expands the goal to specific individual goals to achieve the general goal. In addition, JMAC's consulting service realizes management reform through a mechanism to clarify behavior to achieve an individual goal (a measure), to create a mechanism to operate the whole organization effectively, and to link the mechanism to performance. - TP management - Risk management - Balance scorecard - Business planning/operation management - Development project management - Corporate performance evaluation - System of management by objectives - Design of evaluation indices - Knowledge Innovation (KI)