Assuming that we are decomposing business capabilities, then identifying business processes. The first level of processes should be end-to-end. After this initial approach, we start drilling and making the decomposition to additional layers.
However, if we are making the decomposing considering business objects concepts, we know when to stop in the decomposition. We drilled until we found processes or sub processes using business objects (data entities) related to the process context, in a way that could be easily managed. Business objects in this way are a sort of referential to start from the bottom and organizing the processes or to start from the top until their identification. That facilitates the identification of processes and the associated activities needed to support the business objects, moving them from one state to another.
Where can I find information or a theoretical framework that could support first what is business objects? The information that I found is more related to SAP.
Some guidelines are appreciated!