The article reviews different ideas about business models. Experts don't all agree on what a business model is, but they are starting to find common ground. They see business models as a new way to look at how companies work. Business models focus on the whole system of a company and how it creates and captures value. Activities within a company are important in how business models are understood. The goal is to explain not just how value is captured, but also how it is made. These new ideas could help bring together different studies on business models.