it is the central link of any organization, created on the basis of rational division of labor and combination in time and space of production resources, through which the operational function is realized

it is a control system that includes a control subsystem (control subject) and a controlled subsystem (control object)

it is an open system, the main task of which is to process the incoming resources into the final product

it is an open system that converts input values ​​(resources) into output (products, services)