The structures called organ-matrix and cell-matrix are introduced. Organ-matrices contain data and operators as data, which can be stored in database tables and reflect business logic in particular business domain. A set of algorithms in particular business domain can be represented by an entire organ-matrix. It is shown that an organ-matrix is a generalization of the widely used 2-dimensional rectangular numeric matrices. Operations upon organ-matrices are introduced. Organ-matrices contain all the information necessary for building dynamic stored procedures. The effectiveness of organ-matrices in the re-engineering of the business system is shown.