The Big picture
The BM is an abstraction of Business Operations with regard to Value Management, at both Strategic and Tactical levels.
Business Operations
Business Operations are reflected at a strategic level in the organization's Business Activity and at a tactical level in the associated Business System.
Value Management
Value Management is reflected at a strategic level in the business' Super-Processes and at a tactical level in the business' Processes and Transactions.
BM Concept Synthesis
At a strategic level, the BM is an abstraction of the Business Activity with regard to the three Super-Processes.
At a tactical level, the BM is an abstraction of the Business System with regard to Processes and Transactions.