The first step in the Strategic Learning Alignment Model is knowing your business—the foundation on which you can build value for your business partners. Knowing your business is about understanding how your organization makes money, which includes understanding the key elements of revenue, expenses, and profit. It is also about understanding your business partners’ key financial metrics and why these are important to them. This knowledge allows you to identify strategic opportunities for learning to add the most impact to your business. It also enables you to speak the language of your key stakeholders and helps you build the business case for your learning solutions.