According to Kris Murthy's Satisfaction Matrix, copyrighted by Management Development Institute, India, the two basic factors are Customer satisfaction and employee satis- faction. All successful companies have a very high degree satisfaction among its customers and employees. As a corollary to this theory, all other strategies like innovation, product differentiation, coist control etc stem from the two basic factors referred to above.True, a company has to satisfy thre expectations of all its stakeholders. Again, if the customers and employees are fully happy, through innovation and high productivity, a good company will have enough resources to satisfay all its stakeholders.