Gate Gourmet is a major catering firm for airlines. It belongs to the Swissair group. As airlines want both to differentiate and to reduce costs, they ask their partner companies to add value and reduce price. Case A describes the efforts of Gate Gourmet to reduce costs through value analysis. Participants are asked to think about additional ways to add value and reduce costs. Case B describes the principles and approach of Business Process Reengineering (BPR), used by Gate Gourmet to obtain more results. Participants are asked how they would do the BPR. Case C describes what actually was done and the extraordinary results achieved.