In this work, it’s given analyses of the Macedonian companies about making up a business culture and a comparison with the business culture in the world. As a result of the researches, a new management system is offered that is based on the TQM (Total Quality Management) philosophy. The solution was found in improvement of the management system by accepting the new TQM philosophy and utilization of its strategy, development of the staff and promotion of the processes, and all of that is done earlier, even before the new technology and the separate IT are bought.

One of the biggest changes that the new TQM strategy requests from the Macedonian companies is to change the mentality and quit the old habits and the transitional syndrome. That means that the positive characteristics in the Macedonian mentality should evaluate, and the traditional values should be successfully joined with the cultural values and the current trendy values from the west, which rule the world.