When analysing a business there are three views of the organisation:

- A functional model, which reflects organisational responsibilities
and the way in which the people who use the system view their work.

- A process model, which details the business functions of the
organisation (eg accept orders, make goods, deliver goods, bill
customers, receive money).  The functional structure and process model
rarely, if ever, agree.

- An information model, which details the information that the
organisation needs to function.