The company's most important goal is to generate revenue. Managers want to lower prices, improve quality, and increase productivity. So many innovative activities have been developed. Businesses must perform management innovation. But many companies fail due to the difficulties of innovation. POSCO developed QSS with advantages such as TPS(Toyota Production System), TPM(Total Quality Management), Six Sigma, and IE(Industrial Engineering). The KOREA government spread QSS activities to enterprises. QSS activities are applied to manufacturing companies through training and activities, and basic capacities, maintenance capabilities, and improvement capacities are evaluated before and after the evaluation. An empirical study on BPR of companies through QSS innovation.