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In electronic commerce, systems development is based on two fundamental types of models, business models and process models. A business model is concerned with value exchanges among business partners, while a process model focuses on operational and procedural aspects of business communication. Thus, a business model defines the what in an e-commerce system, while a process model defines the how. Business process design can be facilitated and improved by a method for systematically moving from a business model to a process model. Such a method would provide support for traceability, evaluation of design alternatives, and seamless transition from analysis to realisation. This work proposes a method for the systematic transformation of a business model to a process model, which can be executed on a Process Manager. The theoretical foundations of the approach, called Process Pattern Perspective (P3) are value theory, the language/action perspective to information systems, and enterprise ontologies.