How do companies build and develop their strategy? How do companies allocate their budget and resources? How do companies decide on new products or services? or How do companies decide on penetrating a new market? Answers to those questions do rely on, how does a company see its past, present, and future? The complexity of reality is a tough enough challenge that needs no ad-hoc method but a rather scientific way to ensure strong, credible, and sustainable actions.  How do company see its employees, customers, suppliers, partners, competitors and the relationships among all of them? Having no strong base for that will definitely lead to a weaker and risky action. Theory testing has been and will be the main task of all companies. A theory is a way the company looks at and describes its complex reality, it is the way to understand its reality, it is the way to predict the next step.  Once developed, company's main task is to test its theory with actions. Choosing the best action for testing needs strong and well-defined theory. Results could lead to the answers to all above questions.