Matrix: a double functional business classification scheme

Abstract

PurposeThis paper aims to present the Business Classification Scheme used by the Directorate General Environment of the European Commission.Design/methodology/approachThe classification was developed following the functional methodology commonly recommended by existing records management guidelines and standards.FindingsThe outcome of the analysis is a double classification system that has been represented in a table. At the end level, the classes of both classifications coincide to define the same individual transactions. One of the classifications defines them as sub‐types of business activities and the other as the subjects or field of application of business operations.Practical implicationsThe scheme reflects the different points of view that horizontal and line units have over the same groups of documents. In this sense, it facilitates document sharing and collaboration. It also promotes the organisation of records into similar types of files and, in so doing, facilitates management operations.Originality/valueThe table format gives visibility to the relations between transversal processes and business areas that constitute the activities of an organisation. These cannot be represented in a linear classification.