This matrix allows to link functional behavioral elements (functional processes or functional activities) to system behavioral elements (system processes or tasks).

In both the functional and system scopes, there are some processes that can be assessed and hierarchically organized. Such organizations are obtained either using the inheritance mechanism (variation) or the composition mechanism. In the last situation, components are respectively functional activities and tasks.

Thus, it is possible to link the independent behavioral elements (processes) or the contextualized elements corresponding to those including in a process (activities and tasks).