Bm² Glossary > Definitions > Value Targets
The Bm² uses various terms that are common in the business language, or that may come from other backgrounds. Those terms, most of the time, are used in specific ways, or are given restrictive meanings in the frame of the present theory. A few terms are also specific to the Bm². The following glossary gives a definition of those terms in order to clarify the way they are used here or what they refer to.
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Value Targets: Actors playing the role of transaction counterparts for the Organization, receiving (non-cash) value from it.
The "Value Targets" element is an building block of the Business System. It is represented at the Tactical level (general) of the Bm2. It consists in Customers and Beneficiaries.