“…Finally, from Mora et al's (2008b) study, the concepts of business organization, business organizational subsystem, business process and sub-process, business activity, and product and service, are considered from a systems perspective. For Mora et al (2008b) a service can be defined as an expected and intangible system's people-oriented and valued outcome from a system's outputs (acts), where a system can be a business activity, business process, business organizational subsystem or business organization. In contrast, a product (or good) is defined as an expected and tangible system's machineoriented valued outcome from system's outputs (matter), where a system can be a business activity, business process, business organizational subsystem or business organization.…”