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REA Ontology

REA Ontology. Resource - Event - Agent. Example of Exchange 1. Subscriber. Publisher. Magazine. Subscription. Payment. Delivery. Example of Exchange 2. Customer. Company. Product. Order. Payment. Shipment. Agents. Resources. Events. Example of Exchange 3. Customer. Company.

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REA Ontology

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  1. REA Ontology Resource - Event - Agent

  2. Example of Exchange 1 Subscriber Publisher Magazine Subscription Payment Delivery

  3. Example of Exchange 2 Customer Company Product Order Payment Shipment

  4. Agents Resources Events Example of Exchange 3 Customer Company Product Order Order line Payment Shipment

  5. Resource Resource Events exchanging resources Agent Agent REA - Intuition

  6. Economic Resource • An economic resource is something of value that is under the control of an enterprise and that can be transferred from one agent to another • Examples: cash, inventory,labour service

  7. Economic Event • An economic event is the transfer of control of an economic resource from one agent to another agent • Examples: sale, cash-payment, shipment

  8. Economic Agent • An economic agent is someone who is able to participate in economic events • Examples: manufacturer, distributor, carrier, end customer

  9. Agents Resources Duality Duality Customer Company Product Order Order line Events Payment Shipment

  10. Duality • Duality is a relationship between economic events expressing that in order to obtain an economic resource, an agent must give up another economic resource • “One good turn deserves another”

  11. Basic REA Pattern custody Economic Resource Economic Event Economic Agent duality

  12. Money Payment Customer custody Economic Resource Economic Event Economic Agent Product Shipment Company duality Basic REA Pattern

  13. Agents Contract Resources Duality Commitment Commitments and Contracts Customer Company Product Order Order line Events Payment Shipment

  14. Commitment • An obligation to perform an economic event in the future • Example: order lines

  15. Contract • A contract is a container for a collection of commitments • Example: purchase order with several line items

  16. Contract Economic Resource Type reciprocity governs establishes reserves Commitment classifies Collaboration resultsIn fulfills performs Economic Resource Economic Event Economic Agent resource-flow participation duality UMM Business Requirements View (simplified)

  17. Information structures that characterise and prescribe the structure and behaviour of objects at the operational level Concrete objects that can be born, change and die Operational Level and Knowledge Level Knowledge Level Operational Level

  18. Recipe Car model Book Meal Car Book copy Operational Level and Knowledge Level Knowledge Level Operational Level

  19. REA Enterprise Modeling custody linkage association reserves stock-flow Economic Resource Type Economic Commitment/Event Type Economic Commitment/Event Type Economic Agent Type participation dual executes reciprocal Knowledge level typification Operational level Commitment reciprocal Commitment reserves participation executes executes Economic Resource stock-flow Economic Event dual Economic Event participation Economic Agent custody

  20. Utilising the REA patterns • What economic agents are there? • What economic resources are there? Which agents control them? • What economic events are there? • Which economic events are dual? • What commitments are made? • What contracts are made? • What is needed on the knowledge level?

  21. Exercise A catering company has a number of offices around the country that offer meal services to its customers. The customers can choose from a wide variety of dishes. A customer orders one meal that may consist of several dishes. The dishes are procured from suppliers. Some information requirements are: • Which customers have not paid for all the deliveries they have got? • Which customers have ordered a meal that has not yet been delivered? • Which customers have ordered meals containing a dish from supplier XXX? • Which is the most popular dish? • Which suppliers can deliver YYY dishes?

  22. Process Overview • For each exchange (pair of economic events), introduce a process • Look at each process from one agent’s perspective (typically the organisation for which the model is constructed) • For each process, specify what resources are increased and decreased • Connect the processes according to resources consumed and produced

  23. Dish purchase process - + Meal making process Dish Cash Dish - + Dish Meal Cash Meal sales process Meal - + Meal Cash Process Overview - Example

  24. Dish supplier Dish order Dish payment Dish delivery Dish order line Dish Dish type Meal Meal type Office Meal order Meal payment Meal delivery Customer

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