Porter's Value Chain and the REA Analysis as an Accounting Information System

Hausarbeit (Hauptseminar) , 2011 , 22 Seiten , Note: 1,7

BWL - Rechnungswesen, Bilanzierung, Steuern

Rachel Branckowitz and Rick Young are two dentists who are merging their offices together. They are faced with finding an Accounting Information System that fulfils their requirements e.g. the extended number of clients. The merging and system implementation is due in six month.
Therefore Porter's Value Chain will be derived as a solution after having explained the Value Chain concept. From there on a REA Analysis will be developed, which will be explained in detail.

The Case used in this paper "Designing and Implementing an Information System for the Dental Office of Branckowitz & Young" by Alex Nikitkov and Barbara Sainty can be found in "ACCOUNTING PERSPECTIVES Instructional Cases Teaching Notes and Supplementary Materials" Volume 7, Issue 4.

Inhaltsverzeichnis (Table of Contents)

• Introduction
• Value System Model
  • Theory of Porter's Value Chain Model
  • Porter's Value Chain applied on Branckowitz & Young
• Business processes
  • Theory of Transaction Cycles
  • Transaction Cycles applied on Branckowitz & Young
    • The Revenue Cycle at Branckowitz & Young
    • The Expenditure Cycle at Branckowitz & Young
    • The Production/Service Cycle at Branckowitz & Young
    • The Payroll Cycle at Branckowitz & Young
• The REA Analysis
  • Theory of the REA Analysis
  • The REA Analysis at Branckowitz & Young
  • Key Attributes
    • Key Attributes for the Revenue Cycle
    • Key Attributes for the Expenditure Cycle
    • Key Attributes for the Production/Service Cycle
• References
• List of figures
• Appendix

Zielsetzung und Themenschwerpunkte (Objectives and Key Themes)

This paper aims to analyze the business processes of two merging dental offices, Branckowitz & Young, using a combination of Porter's Value Chain and the REA analysis. The analysis will be conducted to develop a system that meets the needs of the expanded client base and the upcoming merger.

• Value Chain Analysis
• REA Analysis
• Transaction Cycles
• Business Process Improvement
• System Integration

Zusammenfassung der Kapitel (Chapter Summaries)

The paper begins with an introduction to the case of Branckowitz & Young, two dental offices merging in six months. The second chapter delves into the concept of a value system model, defining it as a connected stream of value activities aimed at maximizing customer satisfaction. It introduces Porter's Value Chain model, a framework for analyzing the primary and support activities within a company, ultimately seeking sources for competitive advantage. The third chapter focuses on transaction cycles, a critical element of business process management. It applies this concept to Branckowitz & Young, examining the revenue, expenditure, production/service, and payroll cycles. The fourth chapter delves into the REA analysis, a powerful tool for modeling business processes. The paper then applies this analysis to Branckowitz & Young, outlining key attributes for each transaction cycle.

Schlüsselwörter (Keywords)

This paper focuses on the application of management accounting concepts to real-world business situations. Key topics include Porter's Value Chain, REA analysis, transaction cycles, business process modeling, and system integration. The case study of Branckowitz & Young provides a practical example of how these concepts can be applied to improve business efficiency and effectiveness.

• Hochschule: Linnaeus University
• Note: 1,7
• Autor: Anna Lena Bischoff (Autor:in)
• Erscheinungsjahr: 2011
• Seiten: 22
• Katalognummer: V168542
• ISBN (eBook): 9783640987399
• ISBN (Buch): 9783640987528
• Sprache: Englisch
• Schlagworte: Porter, Value Chain, Porter's Value Chain, Ressources, Events, Agents, REA, REA Analysis, transaction cycle, transaction cycles, financial cycle, production cycle, expenditure cycle, revenue cycle, payroll cycle, Value systems, Accounting Information System, AIS, Accounting Information Systems, Key Attributes, Key Attribute, Value system model, Branckowitz & Young, dental office, Branckowitz and Young, case study, Designing and Implementing an Information System for the Dental Office of Branckowitz & Young, Alex Nikitkov, Barbara Sainty