In the context of smart factories, a seamless information exchange between information systems on the same layer (horizontal integration) and between information system son different layers (vertical integration) is a key issue. For this purpose we aim for an integrated modeling framework spanning over production chains and value networks. In building this framework, we first concentrate on the layers realizing the business functions and the manufacturing control functions. Thereby, we build up on the Resource Event Agent (REA)business ontology (ISO/IEC 15944-4) to describe external activities requiring horizontal integration with business partners and internal activities serving as a hook for vertical integration within a manufacturing enterprise. Furthermore, we base our framework on the ISA-95 industry standard (ANSI/ISA-95, IEC62264) to describe the vertical integration within an enterprise. In this paper, we demonstrate how information given in REA models is transformed to corresponding ISA-95 skeletons. In other words, we show how a model describing the main business functions of an enterprise is used to derive essential concepts relevant to the manufacturing execution system.