Lingual analysis allows structuring and rationalizing human perception of the real world through the primacy of semantics, the encyclopedic nature of linguistic meaning, the perspectival nature of pure lexical meaning. Cognitive science focuses on human mind, assuming it has mental representations similar to computer data structures, and computational procedures identical to computational algorithms. Supposedly, human mind relies on such mental representations as declarative knowledge including logical propositions, rules, concepts, images, and analogies. Additionally, the mind uses procedural knowledge including operations such as search, matching, retrieval and deduction. The combination of lingual and cognitive analyses turns out to be an effective tool for providing a comprehensive approach to studying and deep understanding of language concepts that reflect the phenomena of the real world. The paper deals with BUSINESS MODEL as a complicated economic concept, whose profound analysis and understanding is of great practical value for business analysis segment. Proceeding from the above, lingual and cognitive analysis of the concept BUSINESS MODEL also requires an inter-disciplinary approach, related both to linguo-cognitive and economic studies. Thus, the paper represents an attempt to clarify the mental essence of BUSINESS MODEL, which is implied by diverse language units verbalizing this concept, and to give it a rational structured form that can be easily understood and used by skillful experts in the field of economics. The research also focuses on major stages of linguo-cognitive analysis, used for establishing the relationship between mental and language representation of BUSINESS MODEL as an extralinguistic essence. The analysis offered enables determining a generalized definition of the BUSINESS MODEL in terms of cognitive linguistics and business-modeling/reengineering. At the long last, the cognitive paradigm of modern linguistic studies gives linguists the possibility to discover extralinguistic reality, mechanisms of human thinking through the lenses of language data, and processes of coding and knowledge objectification on the world in language structures. The relevance of the paper resulted from a very important scientifically practical task, namely the necessity to generalize the definition of the concept of BUSINESS MODEL in order to provide business-modeling and reengineering services to corporations. The aim of the paper is to create the conceptual interframe net of BUSINESS MODEL; to determine semantic roles (actants) as part of propositions that form frames; to find out the structure of the universal BUSINESS MODEL. The research focuses on the concept BUSINESS MODEL and a set of semantic roles and connections between them that form the concept under examination. Moreover, it has been established that BUSINESS MODEL belongs to semiotic fractal systems. The lingual and cognitive analyses gave an opportunity to figure out the preconditions for specification of top-down levels of the business-model as a multi-level construction with iterative nature.
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