Enterprise planning model using REA ontology

Hunka, Frantisek and Hucka, Miroslav and Kasik, Josef and Vymetal, Dominik (2008): Enterprise planning model using REA ontology.

Abstract

The aim of the paper is to describe using REA framework to model enterprise planning not only at the operational level but also at the policy level. Using policy level enlarges the possibility of the models on the base of the REA framework because the policy level in this way represents metalevel of the model. The policy level of the REA framework itself is comprised of both the typification and grouping semantic abstractions and the Commitment entity. This entity may be viewed as either a sublayer or a middle layer of the REA framework. The Commitment entity belongs to the fundamental entities of the policy level but has some specifications that are expressed by the fulfillment relationship. This many-to-many relationship forms the link to the operational level. The paper thinks over the problem and suggests some solution that gets the Commitment entity closer to the typification semantic abstraction.

• Item Type: MPRA Paper
• Language: English
• Keywords: REA framework; policy level; production planning model; typification; grouping; cardinality
• Subjects: M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M1 - Business Administration > M11 - Production Management; L - Industrial Organization > L2 - Firm Objectives, Organization, and Behavior > L23 - Organization of Production; O - Economic Development, Innovation, Technological Change, and Growth > O2 - Development Planning and Policy > O21 - Planning Models ; Planning Policy

References

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