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Could a Resource be Simultaneously a Schedule according to the REA Ontology

Author

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

Abstract

This paper describes using of the Resource-Event-Agent (REA) framework to model enterprise planning at operational level. The aim is to further utilize the possibilities and potential of the framework in the areas with prevailing conversion rather than exchange processes. During the modeling we came across the situation when an entity may be viewed as two different REA concepts, which breaks the REA ontology. In the next of the paper we suggest some rational possibility how to solve the problem. The paper also partly mentions the mechanism of inner or nested classes that can be used for implementation of the two different views on the entity in the given context.

Suggested Citation

  • Hunka, Frantisek & Hucka, Miroslav & Kasik, Josef & Vymetal, Dominik, 2008. "Could a Resource be Simultaneously a Schedule according to the REA Ontology," MPRA Paper 10975, University Library of Munich, Germany.
  • Handle: RePEc:pra:mprapa:10975
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    File URL: https://mpra.ub.uni-muenchen.de/10975/1/MPRA_paper_10975.pdf
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    More about this item

    Keywords

    REA; Business patterns; REA ontology; production schedule modelling;

    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
    • D89 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Other
    • O21 - Economic Development, Innovation, Technological Change, and Growth - - Development Planning and Policy - - - Planning Models; Planning Policy
    • L15 - Industrial Organization - - Market Structure, Firm Strategy, and Market Performance - - - Information and Product Quality

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