The idea that you design a business to create shareholder wealth is wrong in both theory and practice. The proper design point of any business is customer value creation, the REWARD for which is shareholder wealth creation. A failure to recognize this distinction puts brakes on growth, fosters a dysfunctional fixation on near term financial performance, and explains why deal-making, arcane financial structures tailored to the idiosyncrasies of the tax code and creative accounting have become core competences in the minds of too many business leaders. Business designs with firm success as their organizing principle are called "firm-forward." Business designs with customer-value production as their organizing principle are called "customer-back." The function of marketing in firm-forward companies is making and selling the products and services that customers are forecasted to want in the future. In sharp contrast, the essential feature of a customer-back firm is to sense earlier and respond better to what its customers actually want now. "Sense and Respond" organizations are structural implementations of the marketing concept. Marketing should become the center of competence for designing and managing customer-back organizations. But this would entail a true transformation - reformation won't get us there.