온톨로지를 이용한 의미론적 회계·재무 지식체계: 비용 수익 온톨로지를 중심으로

Activities in a company consist of sequences of decision makings. A decision making highly requires accurate data and structured knowledge about the company to make the decision more reliable and to lead to a business success. Among various data sources, data about accounting or finance is one the most important data when it comes to a decision making. There are several crucial questions in data management in a company to support a business decision making successfully such as “is it possible to extract the right data in proper time” and “does that extracted data actually contain the information a decision maker needs to know?”. Considering the fact, from these questions, that data management in a company is not for easiness of database administrators but for providing user friendly access to the actual data users, current style of data management has much to reconsider. Because data in need is not directly related to the knowledge structure of a decision maker, it requires much workload in processing and extracting relevant data, which disrupts timely decision makings and incurs heavy opportunity cost. An answer to resolve such a problem is to construct a data management system that uses actual knowledge structure as its data structure to store and manage the data. This paper hereby proposes a data structure directly backed by a knowledge system with the use of ontology in the semantic web, explaining a typical “revenue-cost” data retrieving as an example.