Applying REA Framework and Process Reengineering in Revenue Cycle

• Main Authors: Po-Hao Huang, 黃柏豪
• Other Authors: Hsu-Che Wu
• Format: Others
• Language: zh-TW
• Published: 2014
• Online Access: http://ndltd.ncl.edu.tw/handle/29988g

碩士 === 國立中正大學 === 會計與資訊科技研究所 === 102 === In the highly competitive environment, business environment and internal control has become a very important part to maintain the whole enterprises. Service industry becomes the biggest part in Taiwan’s economy. Retail industry is about 40 percent in the Service industry. The most important part of retail industry is revenue cycle, but most of them don’t care about the revenue cycle. The study’s question is to use internal control and process reengineering to rebuild the company’s credit process in the revenue cycle. First, the study interviews the manager to understand the company's revenue process and cycle. Then, using REA creates the original revenue process. Using process reengineering and internal control concepts rebuilds a new revenue process. Then, using the concept of intelligent agents helps the revenue process. After the company's simulation and verification, new REA sales process and system simulation is valid. The future research can be applied to REA and intelligent agent system in the different kinds of enterprises.