Modelování propojených podnikových procesů s využitím modelu REA

by Josef KAŠÍK , František HUŇKA , Miroslav HUČKA , Dominik VYMĚTAL


JEL classification

  • Information and Product Quality; Standardization and Compatibility
  • Organization of Production
  • Production Management


REA model, resource, event, agent


This paper deals with a problem of modeling of linked (chained) business processes using the REA system, the modern tool for modeling, which uses three main entities (resources, events and agents). The goal of the paper is to create a complex model of linked business processes, which will be the starting point for further research of even more complex models that will help us understand enterprises and business processes. Firstly, basics of the REA model are explained. Then the REA model is used for individual modeling of selected basic business processes, particularly the process of acquisition of selected inputs, production (conversion) process and sales process. Subsequently these particular processes are linked together and the resulting complex model of connected business processes at the operational level is presented.