Based on the implementation independent Process Model the design is extended to include how the processes will be implemented in terms of activities and a way of working. A major step in the implementation design is to decide which processes will be carried out in an automated fashion and also to which extent the process is automated. Other important elements in the implementation are the design of the organisation that is responsible for the processes, the location where the processes will be executed and the governance model that describes who is in control of and has ownership of the business model, the processes and information facilities. This activity will result in outline specifications for process implementers. At this point it is possible to make a more accurate calculation or simulation of the performance of the To-Be Process as this may depend on the way processes are implemented.