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A Simulation Model Articulation of the REA Ontology
Wim Laurier and Geert Poels
Department of Management Information and Operational Management, Faculty of Economic and Business Administration, Ghent University, Tweekerkenstraat 2, 9000 Ghent, Belgiumwim.laurier@ugent.be
geert.poels@ugent.be
Abstract. This paper demonstrates how the REA enterprise ontology can be used to construct simulation models for business processes, value chains and collaboration spaces in supply chains. These models support various high-level and operational management simulation applications, e.g. the analysis of enterprise sustainability and day-to-day planning. First, the basic constructs of the REA ontology and the ExSpect modelling language for simulation are introduced. Second, collaboration space, value chain and business process models and their conceptual dependencies are shown, using the ExSpect language. Third, an exhibit demonstrates the use of value chain models in predicting the financial performance of an enterprise.
Keywords: Resource-Event-Agent ontology, supply chain, enterprise, accounting model, simulation
LNCS 5872, p. 554 ff.
lncs@springer.com
© Springer-Verlag Berlin Heidelberg 2009