The article aims at describing processes of building Business Intelligence (BI) systems. Taking the BI systems specifics into consideration, the authors present a suggested methodology of the systems creation and implementation in organisations. The considerations are focused on objectives and functional areas of the BI in organisations. Hence, in this context the approach to be used while building and implementing the BI involves two major stages that are of interactive nature, i.e. BI creation and BI “consumption”. A large part of the article is devoted to presenting objectives and tasks that are realised while building and implementing BI.