What is the business of business? How can planners and investors anticipate the true chances of failure and success of a business idea? This article describes a rationale for developing successful new business on the basis of a simple, sensible idea: the business of any business is to make its clients successful enough to continue purchasing and recommending its products and services and continue adding value to all stakeholders. Using a double-bottom line, a triple top-line business case, and a wealth creation flowchart, the author shows how to demonstrate measurable benefit as the core of a business proposition and engineer creation and delivery of value from a carefully designed client experience. This new technology, illustrated with examples of multiple businesses incubated at the Sonora Institute of Technology (ITSON), combines two models--Roger Kaufman's Organizational Elements Model (OEM) with Dale Brethower and Geary Rummler's Anatomy of Performance (AOP)--in a simple, straightforward process supported by an extensive research bibliography. (Contains 10 figures, 10 tables, 1 exhibit and 48 notes.)