Reengineering or the business process reengineering was one of the biggest business ideas in the 1990s, in its classical view, Davenport et al (2003) claimed, it incorporated few diverse ideas: “a) The radical redesign and improvement of work; b) The attacking of board, cross-functional business processes; c) [Stretch] goals of order-of-magnitude improvement; d) The use of IT as an enabler of new ways of working” (p. 157). In the beginning, reengineering was simply an idea to rebuild processes using the then new applications of IT, but lastly it became a dissolute thing: laying-off loads of workers or cutting the cost of production merely to get a company's stock price up; it instead became a real hierarchical diversion or pastime for senior executives that they suppose to create solution or new approach for issues (Ubiquity, 2003). 3C leaders and managers must learn all these past mistakes of reengineering related to organizational change and new business ideas, as Davenport et al (2003) analyzed and suggested: 1) Do not forget that any transformation, change must be implemented by employees. If people and their wishes and behaviors are not consider firstly in any new business approach, it will probably have a tough time succeeding; 2) Do not seize-upon the most radical, hype-laden narrative of the new idea as the one you want to set up in your organization; the expectations about what you can achieve may be raised higher than what you can achieve; 3) Reengineering should augment or supplement rather than replace ideas; No single idea is all-encompassing or all-powerful; 4) Radical or across-the-board change is inherently riskier than incremental change; 5) When carrying out a new business idea, managers are all too easily distracted by minor manifestations of the notion; and 6) Change within a division or group, where the employees engaged actually work for your management, is easy than change involving other branches or teams not in your employment. Overall, despite the issues with the reengineering in the past, 3C leaders and management still believed and involved reengineering to promote and encourage creativity and innovation in the business and organization (3C, 2010). As Davenport et al (2003) examined and argued, most of the ideas within reengineering had significant value or advantage when used in moderation or self-discipline; businesses should occasionally address broad, cross-functional processes, and IT can be a powerful enabler and re-shaper of processes. Creating and evaluating idea in 3C: Customer First &ump; Care program Creativity has always been at the heart of management effort and undertaking in 3C, as a business management and consulting firm, encouraging and fostering creativity and idea are recognized not only as the most essential and critical subjects to our organizational management, and it is also the survival and endurance in our business (Serrat, 2009). When 3C introduced the Customer First and Care (CFC) program that providing one-stop customer services to our most value and top business accounts last year, management invited all division managers and senior staff and employees in a conference to ask for their suggestions, and openly discussed the best approaches to serve our top clients; the gathering also ensured the coordination and understanding between divisions, and the meeting was very successful and doing well. In practice, creativity is a process and development of ideas where top leaders and executives of 3C must open their own channels of allowing, accepting, and promoting creativity, and they must also pass on or assign some control to the employees themselves. Kohl (2010) examined and suggested, in order to encourage and foster creativity successfully in a business, management must a) emphasized process rather than product; b) provided a working environment or promoted an organizational culture of creativity that allows employees to explore and work