IntroMarketing happens all around us, from the Levi's jeans we wear on a casual Friday to the Sony screen advertising the latest Hungry Jacks combo meal you see in driving your German-made Mercedes. to work. According to Grönroos, he said marketing is in summary: "Providing superior value to customers is a constant concern of leaders in many business markets today, and the concept of value is considered one of the most popular concepts among business leaders and academics. » (Grönroos, 1997). The objective of this article is to understand marketing as a business philosophy, as well as customer value and the connection between these two elements. The Village “Gold Class” Cinemas company will be used to develop these concepts. Marketing as a Business Philosophy In recent years, the concept of marketing has been debated and evaluated since it was recognized as a distinctive discipline and field. Kotler defined marketing as the process of organizing, analyzing, controlling and planning the assets, guidelines and activities that influence a company's customer base with a view to meeting the needs and desires of groups of specific customers with profit (Kotler, 1967), while the American Marketing Association described marketing as the activity, set of institutions and process of creating, communicating, providing and exchanging offers that have value for customers, partners and society as a whole (AMA 2013). An example of how the above concept is illustrated is how the Village 'Gold Class' cinemas offer a range of services such as large screen cinemas, luxurious seating and a full service lounge bar accompanied by food gourmet food and personal waiter service during the screening. In exchange, customers will have to pay a premium......middle of paper......(2014). THE CONCEPT OF MARKETING. [online] Retrieved from: http://jan.ucc.nau.edu/rgm/ha400/class/professional/concept/Article-Mkt-Con.html [Accessed: April 3, 2014]. Kotler, P. (2001 ) . A generic marketing concept. Marketing: Critical Perspectives on Business and Management, 46 pp. 150-175. Smith, J.B. and Colgate, M. (2007). Creation of customer value: a practical framework. The Journal of Marketing Theory and Practice, 15(1), pp. 7--23.Villagecinemas.com.au. (2014). Village Cinemas - Gold Class. [online] Retrieved from: http://villagecinemas.com.au/gold-class [Accessed: April 3, 2014].Wilson, DT & Jantrania, S. (1994). Understand the value of a relationship. Asia-Australia Marketing Journal, 2 (1), pp. 55-66. Zeithaml, V. A. (1988). Consumer perceptions of price, quality, and value: A means-end model and synthesis of the evidence. The Journal of Marketing, pp... 2--22.