The 3rd layer is FINANCIAL MANAGEMENT.
This layer encompasses many layers starting with a BUSINESS PLAN for your business. This includes how you will pay for everything (CAPITAL), how you will attract sales (MARKETING BUDGET), understanding your strengths and weaknesses (SWOT).
ADMINISTRATION and ACCOUNTING SYSTEMS.
Having financial systems in place.
CASHFLOW. Having a good understanding of how to manage your money.
TAXATION. Understanding how the various taxes work.