REA模式應用於線上線下商業交易之初探

Preliminary study on applying REA model for Online to Offline transaction

吳徐哲 ； 歐士綸

《電腦稽核》 36期 (2017/07) Pp. 49-58

摘要

本研究想了解運用線上線下O2O（Online to Offline）模式，消費者能否在線上預訂汽車材料客製化產品服務後，徑行至平台所提供的各地特約保修廠進行安裝的服務。將繁雜的作業簡單化，是否能吸引潛在消費者的興趣。本研究根據REA（Resources-Events-Agent model）以及內部控制中的銷售循環觀點模擬建構出個案公司的銷售流程，接下來利用O2O平台來進行系統模擬並利用潛在客戶訪談的方式去找出個案公司可能的銷售流程問題，未來可調整改善。故本研究發現O2O平台在上線之前，應審慎檢驗其銷售收款循環各要素項目之完整性。透過O2O平台才能促進相關協力廠商企業流程再造、提昇競爭優勢，達成互助雙贏的局面。

關鍵字

O2O ； REA ； 銷售及收款循環

並列摘要

This study reveals the use of O2O (Online to Offline) model which is for consumers to book on-line the customized services of automotive materials. The O2O platform is able to provide warranted installation for vehicle maintenance plants. The complicated process is simplified to attract potential customers. Based on the REA (Resources-Events-Agent model), the view of sales, and cash receipts cycle in the internal control, this study builds the sales process for the case company. The O2O platform is then used to simulate the process. The interview of potential customers helps to explore the problems of sales process thus provides adjustable improvement before on-line transaction. Through carefully testing the integrity of sales and cash receipts cycle, the O2O platform will promote the reengineering for relevant third-party business and enhance the competitive advantages in the win-win situation.

並列關鍵字

REA ； O2O ； Sales and cash receipts cycle

參考文獻

陳文彬(2009)。企業內部控制評估。台北市:財團法人中華民國證券暨期貨市場發展基金會。

郭永靖(2009)。內部控制實務與案例。台北市:憲業企管顧問有限公司。

張振山(2014)。企業內部控制導論與應用。台北市:財團法人中華民國證券暨期貨市場發展基金會。

游沛文(2014)。虛實整合物流進攻連鎖零售市場。SRT 智慧零售雜誌。3，48-51。

McCarthy, W. E.(1982).The REA Accounting Model: A Generalized Framework for Accounting Systems in a Shared Data Environment.Accounting Review.57(3),554-578.