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Example of an "Operational View" (OV) on the DoD Electronic Commerce Concept of Operations. [1] Operational View (OV) is one of the basic views defined in the enterprise architecture (EA) of the Department of Defense Architecture Framework V1.5 (DoDAF) and is related with concept of operations. Under DODAF 2, which became operational in 2009 ...
As one example, the DoDAF v1.0 listed the following products as the "minimum set of products required to satisfy the definition of an OV, SV and TV." One note: while the DoDAF does not list the OV-1 artifact as a core product, its development is strongly encouraged.
A concept of operations (abbreviated CONOPS, CONOPs, [1] or ConOps [2]) is a document describing the characteristics of a proposed system from the viewpoint of an individual who will use that system. Examples include business requirements specification or stakeholder requirements specification (StRS).
A chart of accounts (COA) is a list of financial accounts and reference numbers, grouped into categories, such as assets, liabilities, equity, revenue and expenses, and used for recording transactions in the organization's general ledger.
Substance over form is an accounting principle used "to ensure that financial statements give a complete, relevant, and accurate picture of transactions and events". If an entity practices the 'substance over form' concept, then the financial statements will convey the overall financial reality of the entity (economic substance), rather than simply reporting the legal record of transactions ...
Structure of the TOGAF Architecture Development Method (ADM). [1]The Open Group Architecture Framework (TOGAF) is the most used framework for enterprise architecture as of 2020 [2] that provides an approach for designing, planning, implementing, and governing an enterprise information technology architecture. [3]
Resources, events, agents (REA) is a model of how an accounting system can be re-engineered for the computer age.REA was originally proposed in 1982 by William E. McCarthy as a generalized accounting model, [1] and contained the concepts of resources, events and agents (McCarthy 1982).
A clear and detailed business process map or diagram allows outside firms to come in and look at whether or not improvements can be made to the current process. Business process mapping takes a specific objective and helps to measure and compare that objective alongside the entire organization's objectives to make sure that all processes are ...