Although the groups within a business may all agree with the aims of the business, they may disagree about how to achieve them. For example in a business which wishes to become more efficient, the managers may wish to set an objective of introducing more automation, while the staff would prefer to increase training as automation would lead to redundancies.
Another conflict may arise between owners and managers. For example, the owners would want the business to make as much profit as possible, whereas the managers may expect to enjoy perks ( company cars and longer holidays for example) that would reduce the profit of the business.