Providing what the customer requires is the key to any suc¬cessful business. To do this, a business needs to have a plan for attracting, and keeping,their customers. There are several factors involved in developing a workable plan, such as, customer relations, advertising, reputation,pricing,value for money and after sales service. On top of that, businesses need to be run, efficiently, economically and safely because all these aspects relate to both their customers and their employees.