Every enterprise functioning in a specific social and legal system not only realises its own aims, but also, through the feedback with its surroundings, influences the environment in which it operates. This circumstance determines the non-economic aims of an economic unit activities. The combination of aims of an enterprise activities is the matrix, where the rows are particular groups of people, societies, and requirements of other subsystems, whereas the columns are the basic areas in which the needs are satisfied. The criterion for separating the needs with a specified extent of going into details is quite an important factor determining the success of further analysis. What matters here are not the primary needs but the priorities. The activity spheres and areas which will condition further elements of the enterprise influence on its environment and on the processes taking place inside the economic unit are considered. It is important for the processes to be of a proper quality, i.e. to fulfil the requirement of an internal as well as of an external customer.
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