In the process of making and delivering values, a company aims to give to it's buyers what they want and need. Company should be skillfull in managing relations with buyers, managing internal resources, and managing business partners. Defined by conception of marketing, key to fulfilling the goals is shown in creating and delivering superior values to buyers on a chosen market, and delivering the message to them better than the competition. For this, strategy of low cost, product diferentiation and focus strategy are used. Positive value for buyers is a result of choosing the values, delivering the values and sending the message about the values. Consumers don't buy the product, they buy value. Value that comes from a product is delivered by it's possession and use. In this way the needs and aspirations of consumers are fullfilled, what evenutally leads to a certain value for consumers. With the example of Natura Ltd, it is shown how can a company deliver to its buyers and consumers value that they want and need.