Abstract
The big challenge for service-program oriented society is to develop appropriate methodology and theory. It is also a challenge for management information. A practical approach to the challenge is to use a methodology service innovation strategy formulation. This paper tries to consider theory for service-providing process. Since the complete theory is not clear yet, we first observe conflict between things and information that is common in service-program oriented society. MRP and Kanban will be considered as typical examples of such conflict.