||Due to the trend of globalization, international trade, and a variety of business activities, companies must be able to provide timely, fair, and financial information disclosure for investors. Therefore, the establishment of global standard common accounting standards such as the International Financial Reporting Standards (IFRS) becomes a key issue for any company to get involved in international trade.|
The main purpose of this research is to construct an architecture-oriented model for fixed assets management. This model will combine the components and component operations of the department and software systems, in order to describe in detail about the interaction relationship and information flow of the fixed assets.
In this thesis, we construct an architecture-oriented fixed asset management model (AOFAMM) based on theory and methods of enterprise architecture. This model uses the structure-behavior coalescence approach with six fundamental diagrams: the “architecture hierarchy diagram,” the “framework diagram,” the “component operation diagram,” the “component connection diagram, the “structure-behavior coalescence diagram,” and the “interaction flow diagram”. AOFAMM shall allow organizational structures, systems operations, and information flow, with a great deal of simple, clear, and easy communication features.