IDEAS home Printed from https://ideas.repec.org/p/pra/mprapa/12407.html
   My bibliography  Save this paper

Enterprise planning model using REA ontology

Author

Listed:
  • Hunka, Frantisek
  • Hucka, Miroslav
  • Kasik, Josef
  • Vymetal, Dominik

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.

Suggested Citation

  • Hunka, Frantisek & Hucka, Miroslav & Kasik, Josef & Vymetal, Dominik, 2008. "Enterprise planning model using REA ontology," MPRA Paper 12407, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:12407
    as

    Download full text from publisher

    File URL: https://mpra.ub.uni-muenchen.de/12407/1/MPRA_paper_12407.pdf
    File Function: original version
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Frantisek HUNKA & Miroslav HUCKA, 2009. "Some Ontological Issues Of The Rea Framework In Relation To Enterprise Business Process," Journal of Applied Economic Sciences, Spiru Haret University, Faculty of Financial Management and Accounting Craiova, vol. 4(2(8)_ Sum).

    More about this item

    Keywords

    REA framework; policy level; production planning model; typification; grouping; cardinality;
    All these keywords.

    JEL classification:

    • M11 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Production Management
    • L23 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Organization of Production
    • O21 - Economic Development, Innovation, Technological Change, and Growth - - Development Planning and Policy - - - Planning Models; Planning Policy

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pra:mprapa:12407. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Joachim Winter (email available below). General contact details of provider: https://edirc.repec.org/data/vfmunde.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.