There is agreement in business modelling literature that decomposition of business processes should be guided by business criteria. However, there is little guidance as to how this should be achieved. Depending on the purpose of the business model, business criteria may refer to business analysis needs, documentation of business processes, allocation of resources, fulfilment of business objectives, etc. Although each of these criteria is important, the need for business processes to fulfil business objectives is paramount to the overall success of the business. In this paper we extend existing research on the relationship between business objectives and process modelling by proposing a conceptual model and implementation guidelines for process decomposition using business objectives as the guiding business criteria.