R/3 applications consist of:

• Business processes
  Business processes are described in the R/3 Reference Model.
• Organizational units/business objects
  Organizational units/business objects and the relationships between them are described in the Business Object Repository. In R/3, organizational units control business processes and information flow using master and control data.
• Information

As the following graphic shows, the emphasis on these elements is different in the different business areas (Accounting, Logistics, and Human Resource Management).

In Accounting, the focus is on acquiring information for internal and external reporting requirements. In Logistics, business processes are of decisive importance. In Human Resource Management, business processes and information are equally important.