3D technology has made remarkable progress in the last decade, considering the commercial successes and the availability of the technology. In this study we put emphasis on physical 3D visualization, which opens up a series of new possibilities, through the continuous development of AMT. The aim of our research is to develop an AMT-based, two-way and real-time, inter-cognitive communication model, which can be an effective tool for managers in the physical visualization of business information and in the determination of target values using different (strategic, tactical, operational) time horizons.