One framework described in the [operating model](https://en.wikipedia.org/wiki/Operating_model "Operating model") definition comes from Ashridge Executive Education – POLISM.[[1]](https://en.wikipedia.org/wiki/Target_operating_model#cite_note-1)[[2]](https://en.wikipedia.org/wiki/Target_operating_model#cite_note-2) This stands for 

-   P – processes and capabilities;
-   O – the organization, i.e. the people that are needed to run the processes or deliver the capabilities, and the organisation structure, accountabilities, incentives and culture that will support and nurture these people;
-   L – the locations, buildings, infrastructure and other assets and resources needed inside the organisation to support the processes and capabilities;
-   I – the information systems and other cross-organisation or cross-location links needed to support the processes and capabilities, especially the software applications that are needed to process the information;
-   S – the suppliers and business partners needed outside the organisation to support the processes and capabilities and the types of agreements between this organisation and these partners.
-   M – the management systems and processes for developing strategy, planning, setting targets, managing performance and continuous improvement.