Transformations  in
Business & Economics

Two-Dimensional Decomposition of Business Enterprise Goals
Saulius Gudas

ABSTRACT. This paper is focused on the control view based approach to enterprise management modelling and business goal modelling. The control view to enterprise management is related to the definition of management function as an elementary managing cycle (EMC). The Elementary Managing Cycle (EMC) is considered as the "systemic factor" in this approach and is used as a criterion to obtain the internal structure of goals. The EMC is a formal description of the internal structure of the business management functions. A business goal is concerned as “future management function”, i.e. the EMC attributes are formally defined as attributes of any business goal (or objective). The abstract goal modelling space (Aggregation, Generalization) is introduced for refinement of the hierarchy of enterprise goals. The illustration of two-dimensional business enterprise goal model is presented.

KEYWORDS: management functions, enterprise management modelling, business goal modelling, elementary managing cycle (EMC), two-dimensional business enterprise goal modelling.

JEL classification: M10, M15.