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

Frantisek Hunka, Miroslav Hucka (), Josef Kasik and Dominik Vymetal

MPRA Paper from University Library of Munich, Germany

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.

Keywords: REA; Business patterns; REA ontology; production schedule modelling (search for similar items in EconPapers)
JEL-codes: D89 L15 L23 M11 O21 (search for similar items in EconPapers)
Date: 2008-05-10
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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:10975

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