Business modelling is an effective way to support strategic management activities. Due to the lack of capable tools, the diversified factors governing a successful model design cannot be considered completely and comprehensively. The efforts to provide more business insight have too often resulted in the unsatisfactory compliance with expectations, excessive amounts of data requirements and insufficient flexibility. Based on proven strategic concepts and the relevant expertise in modelling, Ulrich Schmitt introduces a heuristic methodology which has been implemented as a knowledge-based prototype system. The author establishes a thorough foundation for more efficient planning, implementation and controlling, which also promotes the company-wide acceptance of systems, strategies and actions taken.