The goal of business should be understood as the proper utilization of the five elements. There are various aspects like business management, man management and mind management. Where has man come from? He has come from mind. The one that is born from the mind is called Manuja (man). Therefore, it is the basic responsibility of man to put his mind under control. When man insulates his mind from external influences, he will be able to realise himself in a short time. Every aspect of this society can be referred to as business, not merely that which concerns with exchange of goods and services for a consideration. Besides eating, drinking, etc., all the other aspects including cell and atom, fall under the broad definition of ‘business’. Nothing can be undertaken in this world without any ‘consideration’ or expectation of a result.
In today’s business, for instance in the purchase of a vegetable like brinjal, if an extra brinjal over and above the contracted weight is expected, it would not be odd, but if a pumpkin is expected as a gift, it would seem meaningless. In a similar way, man today is wasting his valuable time over silly pursuits. Excessive desires are responsible for this disorder in society. Happiness depends on limited desires. Everything in this world is the expression of the same Divine Principle. For instance, the inhalation and exhalation constituting the breathing process of humans is also Divine. The breathing process involves two distinct activities: So (inhalation) and Ham (exhalation), ‘That’ and ‘I Am’, respectively. That which is away from the senses is Atman (Purusha/Creator) and the one near the senses is Prakruti (Nature). Atman transcends the senses while Prakruti lies in the realm of the senses. If one wants to control senses and the mind, one has to depend on that Atman which is beyond the senses.
Source: Art and Science of Management in Ancient India, Chapter 4, Man Management: A Values-Based Management Perspective