||Looking at many companies in the world, their purposes are to pursuit high profits and return, but Peter F. Drucker in his book “The Practice of Management “had mentioned that we do not define business from the perspective of profits. Does business have other purposes except to corporate profits? Russell L. Ackoff, an organizational thinking guru, gives the answer. There are four levels of in the enterprise development process: Survival, Viability, Growth and Development. Nowadays, most companies remain in the first and second level and struggle to survive. In fact, many companies have already earned huge revenue. They can go forward to the higher levels, but usually do not find a good way to enter new level. After all, moving to a higher level needs managers to escape the current way of thinking. Perhaps entrepreneurs have never thought they can make their business better.|
In this thesis, we use idealized design proposed by Ackoff, theory of organizational learning, and knowledge and tools to enable business to cross the current limit and move toward to the highest with step plan of action research: plan, action, observation and reflection for corporate counseling.