There are two different ways of looking at your business structure; organizational structure and operational structure. While the organizational structure viewpoint offers a static view of your resources, the operational structure provides insight into the structure of a process.

Company resources are classified as material resources (e.g. machines, employees) and immaterial resources (licenses, know-how, corporate culture etc). Material resources can only be used in one location at one time, while immaterial resources can be used simultaneously in various locations. Machines, employees, raw materials etc. are counted among material resources, while licenses, company culture etc. are counted among immaterial resources.