Ontology is a general term used by researchers who want to share information in a specific domain. One of the hallmarks of the greatest success of a powerful manager of an organization is his ability to interpret unplanned and unrelated events. Tools to solve this problem are vital to business growth. Modern technology allows customers to be more informed and influential in their roles as patrons and critics. This can make or break a business. Research shows that businesses that employ a customer-first strategy and prioritize their customers can generate more revenue. Even though there are many different Ontologies offered to businesses, none of it is built from a cognitive perspective. The objective of this study is to address the concept of strategic business plans with a cognitive ontology approach as a basis for a new management tool. This research proposes to design a cognitive ontology model that links customer measurement with traditional business models, define relationships between components and verify the accuracy of the added financial value.