Linking the function view with the organization view serves to allocate the functions defined in the function tree to the task performers (organizational units) of the organizational chart. This allocation defines an organizational unit's responsibility and decision-making power with regard to its allocated functions. Looking at how these organizational allocations are realized in a process chain (business processes) enables you to identify the degree of functional integration, that is, the number of business process functions that are to be processed by an organizational unit.

The following figure shows an example of the allocation of organizational units to functions. In this figure, the function placed on the left is assigned the organizational unit responsible for its execution. The functions' superior or subordinate positions in the hierarchy are illustrated in the function view (function tree), and the relationships between the organizational units are shown in the organization view (organizational chart). Therefore, there is no need to define them at this point.