About: Business Process Modelling Using REA Ontology

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An Entity of Type : http://linked.opendata.cz/ontology/domain/vavai/Vysledek, within Data Space : linked.opendata.cz associated with source document(s)

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rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	Enterprise information systems (EIS) and enterprise resource planning systems (ERP) at operational and management levels are often based on standard planning and accountancy tools. Standard structure of these systems leads to existence of subsystems with insufficient crosscut functionality. The paper describes and presents business process modelling focused on utilizing the REA enterprise ontology, which was introduced by William McCarthy in 1982 and which gets rid of the traditional double entry book-keeping system, well-known in accountancy, by focusing on the primary business data derived from real conversions and exchanges. The REA enterprise ontology uses three the most fundamental REA entities (economic resources, economic events and economic agents) and several relationships between these entities (e.g. provide, receive, outflow, inflow, use, consume etc.). Enterprise information systems (EIS) and enterprise resource planning systems (ERP) at operational and management levels are often based on standard planning and accountancy tools. Standard structure of these systems leads to existence of subsystems with insufficient crosscut functionality. The paper describes and presents business process modelling focused on utilizing the REA enterprise ontology, which was introduced by William McCarthy in 1982 and which gets rid of the traditional double entry book-keeping system, well-known in accountancy, by focusing on the primary business data derived from real conversions and exchanges. The REA enterprise ontology uses three the most fundamental REA entities (economic resources, economic events and economic agents) and several relationships between these entities (e.g. provide, receive, outflow, inflow, use, consume etc.). (en)
Title	Business Process Modelling Using REA Ontology Business Process Modelling Using REA Ontology (en)
skos:prefLabel	Business Process Modelling Using REA Ontology Business Process Modelling Using REA Ontology (en)
skos:notation	RIV/61989100:27510/11:86081414!RIV13-MSM-27510___
http://linked.open...avai/riv/aktivita	V
http://linked.open...avai/riv/aktivity	V
http://linked.open...iv/cisloPeriodika	16
http://linked.open...vai/riv/dodaniDat	2013
http://linked.open...aciTvurceVysledku	Kašík, Josef
http://linked.open.../riv/druhVysledku	J - Článek v odborném periodiku
http://linked.open...iv/duvernostUdaju	S - Úplné a pravdivé údaje nepodléhající ochraně podle zvláštních právních předpisů
http://linked.open...titaPredkladatele	Vysoká škola báňská - Technická univerzita Ostrava / Ekonomická fakulta
http://linked.open...dnocenehoVysledku	188955
http://linked.open...ai/riv/idVysledku	RIV/61989100:27510/11:86081414
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	REA model, resource, event, agent, business process modelling (en)
http://linked.open.../riv/klicoveSlovo	resource REA model agent business process modelling event
http://linked.open...odStatuVydavatele	LT - Litevská republika
http://linked.open...ontrolniKodProRIV	[92444CA18761]
http://linked.open...i/riv/nazevZdroje	Economics and management
http://linked.open...in/vavai/riv/obor	AE
http://linked.open...ichTvurcuVysledku	1 (xsd:int)
http://linked.open...cetTvurcuVysledku	2 (xsd:int)
http://linked.open...UplatneniVysledku	2011
http://linked.open...v/svazekPeriodika	1
http://linked.open...iv/tvurceVysledku	Huňka, František Kašík, Josef
issn	1822-6515
number of pages	7 (xsd:int)
http://localhost/t...ganizacniJednotka	27510

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