BOMA is based on a simple “engineering” view of management, modified and extended to account for the organic rather than hierarchical structure of modern organizations.
An organization unit might be a single person, who to be successful will doubtless have goals and objectives (purpose), will know how to do certain things (processes) using “tools of the trade” such as computers, cell-phones, vehicles, etc (resources).
The work of individual people might be managed by a workgroup organization unit whose purpose is to coordinate rather than direct. Indeed, modern organizational thinking is to decentralize control as far as possible and minimize the coupling between the managing and managed units.