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The Manual Process Model The Flat-file Model The Database Model The REA Model Enterprise Resource

Planning System
Characteristic The oldest and most traditional Large mainframe systems that Uses the Database It is an accounting ERP systems are
form of accounting systems. were implemented in the late Management System is framework for modeling multiple module
an organization’s critical
1960s through the 1980s. It is where a user can access the software packages that
resources, events, and
also a single-view model. data resource and is a special agents evolved primarily from
software system that is (REA) and the traditional
programmed to know which relationships between manufacturing
data elements each user is them. resource planning
authorized to access. (MRP II) systems.

Nature Constitute the physical events, An environment in which All users have access to the permit both accounting support a smooth and
resources, and personnel. individual data files are not data they need to achieve and non-accounting data seamless flow of
to be identified,
related to other files. End their respective objectives. information across the
captured, and stored in a
users own their data files centralized organization by
rather than share them with database providing a
others. standardized
environment for a
firm’s business
processes and a
common operational
database that supports
communications.
Tasks Involved Order-taking, warehousing For customer billing, AR The user’s program sends the development of an Integrate key processes
materials, maintenance, and financial requests for data to the REA database for a of the organization
Manufacturing goods for sale, statement preparation. DBMS, which validates and hypothetical firm following a such as order entry,
shipping goods to customers, authorizes access to the multistep process called manufacturing,
and placing orders with database in accordance with view modeling. The steps procurement and
vendors. the user’s level of authority. involved are: (1) identify accounts payable,
If the user requests data that the event to be modeled, (2) payroll, and human
he or she is not authorized to identify the resource resources.
access, the request is denied. changed
by events, (3) identify the
agents participating in
events, and
(4) determine associations
and cardinalities between
entities.
The result of this process is
an REA diagram for a single
organizational
function.
Contemporary Use Manual records are never used Organizations today still use N/A The REA model is a The ERP market
in practice today. these systems extensively. promising modeling constitutes products
technique for developing from dozens of vendors
business applications of all sizes - industry
because it has a solid leaders, including SAP,
foundation and it can be Oracle, Microsoft, and
applied to nearly all SoftBrands
business domains.
Significant problems N/A 1. Data Storage – In this Users are limited only by the The REA model captures An ERP system is not a
model, it is impossible to data available and which they only essential aspects of silver bullet that will,
capture and store data once are authorized to view, economic phenomena; it by its mere existence,
and make it available for the another problem is that does not include artifacts solve an organization’s
users. Hence, It may only these models were in flexible associated with journals or problems. If that were
meet the private data needs and did not permit the ledgers, such as debit, the case, there would
of the primary users by degree of data sharing that is credit, receivables, or never be ERP failures,
incurring the costs of both found in modern database accounts. Building a but there have been
multiple collection and systems. Whereas some framework is not easy. We many.
multiple storage procedures. degree of integration was have to address the 1. If the corporate
2. Data Updating – When achieved with this type of following issues to construct culture is such that
users keep separate files, all database, the primary and a framework for supporting change is not
changes must be made immediate advantage to the the REA Model. tolerated or
separately for each user and organization was the Adaptability: The desired, then an
this adds significantly to the reduction in data framework that is a basis of ERP
task and cost of data redundancy. such systems must be highly implementation
management. adaptive so that it can will not be
3. Currency of Information - In promote adaptive software successful.
contrast to the problem of development. Uniformity: 2. A common reason
performing multiple updates The framework has to hide for system failure is
is the problem of failing to the diversity of when the ERP does
update all the user files implementation and to not support one or
affected by a change in status. provide uniform access to more important
If update information is not information. Performance: business processes.
properly disseminated, the make the framework 3. A frequent
change will not be reflected in efficient while preserving complaint is that
some users’ data, resulting in the simplicity of the REA consulting firms
decisions based on outdated Model. promise
information. experienced
professionals, but
deliver
incompetent
trainees.
Importance Manual procedures facilitate Files are structured, To be able to keep the data An important aspect of the A single computer
understanding internal control formatted, and arranged to safe and secure from any bad model is the concept of system can serve the
activities, including segregation suit the specific needs of the incidents. economic duality, which unique needs of each
of functions, supervision, owner or primary user of the specifies that functional area.
independent verification, audit data. each economic event must
trails, and access controls. be mirrored by an
associated economic
event in the opposite
direction. These dual events
constitute
the give and receive
activities in an economic
exchange.