Is the material or intangible system?
In the period of the formation of the theory of systems, there have often been discussions about whether the system is material or immaterial.
In connection with the discussed issue, let us pay attention to the fact that in the Great Soviet Encyclopedia (hereinafter -
TSB), along with the definition given above, the following is given: the system is an objective unity of naturally related objects, phenomena, as well as knowledge about nature and society, , i.e. it is emphasized that the concept of an element (and therefore of a system) can be applied both to existing, materially realized objects, and to knowledge about these subjects or about their future implementations.
Thus, in the notion system (like any other category of cognition), the objective and subjective make up a dialectical unity, and one should not talk about the materiality or immateriality of the system, but about the approach to research objects as systems , about their different representation at different stages of cognition or creation.
For example, yy . And. Chernyak  shows that the same object at different stages of its consideration can be represented in various aspects, and accordingly offers the same system to represent at different levels of existence: philosophical (theoretic-cognitive), research, project, engineering , etc. - up to material embodiment.
In other words, in the term system at different stages of its consideration it is possible to put different concepts, to speak of the existence of a system in different forms. M. Mesarovic , for example, suggests isolating strata of the system (see paragraph 1.4).
Similar strata can exist not only in the creation, but also in the knowledge of the object, i.e. when real objects are displayed in the form of systems abstractly represented in our minds (in models), which will then help create new objects.
or develop recommendations for the transformation (reconstruction, reconstruction) of existing.
The methodology of system analysis (or the system study model) can be developed not necessarily with the coverage of the whole process of cognition or system design, but for one of its strata (which, as a rule, happens in practice), and in order that terminological and other disagreements between researchers or developers of the system, it is first of all necessary to clearly state which strategy of the system is being considered.