Increasing consumer’s cognitive value of products is always an important way to make profit. But group meal companies in Taiwan often lower their cost to gain competitive advantage. This research focus on a group meal company which creates consumer’s cognitive value by increasing consumer’s satisfaction rather than just reduce cost. The owner of the case company require environmental sanitation, best practice process and attitude of employees with the highest standard. Moreover, he continuously makes efforts to improve work flow and management skills to reach the ultimate goal: customers with satisfaction, company makes profit, and employees get benefit.