Employees working back-end tend to think that “the customer is the next person in the process”, and often focus on transferring the product/service being built at their current work station to another internal party in a complete and correct manner. The problem with this concept is that it diverts one’s attention from the paying customer, the buyers of the company’s products and services who now come in at the end of the line. At SATO however, we have laid down the SATO Values based on our commitment to “customers” who are real “users”, and we would like to think of all other internal and external parties as “partners” with whom we can work together for the common goal of customer value creation. It is my wish that SATO employees in all job roles can consciously remember that the ultimate purpose of our work is to create new value for our customers (or rather users), and bear a strong sense of responsibility towards achieving that.