The chapter proposes a method for the formal description of enterprises as complex human-technical systems. In distinction from other methods this approach is aimed at the analysis of parallel planning and allocation of resources from different points of view. The method is valid for every hierarchical level of enterprise subdivision. It allows the design of decision making systems for various tasks of coordinated planning and allocation of resources. The optimal decisions are made in parallel for different subdivisions and subsystems, then the generalised decision for the global task is determined.