The transformation method of strategic objective set (SST) identifies management objectives from another angle, which reflects the requirements of various people, and gives a structured method of layering according to this requirement and then transforming it into information system objectives. It can ensure a more comprehensive goal and fewer omissions, but it is not as good as the former in highlighting key points.
Although business system planning (BSP) also emphasizes the priority of objectives, there is no obvious process of deriving objectives. It leads to the system goal through the "process" brewed by managers, and through the analysis of organization/system, organization/process and system/process matrix, the transformation from enterprise goal to system goal is obtained. In this way, a new system can be defined to support the enterprise process, and the enterprise goals can be transformed into the system goals. Therefore, we say that identifying enterprise processes is the center of BSP strategic planning, and the central content of BSP method must not be regarded as a U/C matrix.