Understanding the business outcomes and the business goals creates the context for what needs to be in place. The business outcomes and business goals define the “Why”. Why is it that the business is doing what they are doing?
A clear why or a clear set of business outcomes and business goals determines what needs to be in place and what does not need to be in place. What a business is going to do should always align with the why. If it does not align it is not required.
How the business is going to produce what is required to fulfill the why comes last. This allows effective and efficient processes to be put in place. Different whats can be accomplished with the same how.
The why perspective provides the context for creating an effective set of whats. A what perspective provides the context for creating an effective set of hows.
Business goals determine the objectives for achieving the goals. The objectives are used to determine the most effective what of achieving the objectives.