| account model (FIN-SEM-BPS) |
A type of data modeling in which every business key figure corresponds to a special characteristic (account or item characteristic) of the data basis. The key figure values themselves are saved in an individual, generically technical key figure.
Therefore, an individual key figure within an account model contains values, which for it alone reflects no business facts. The business meaning of a key figure value (for example, sales, number of employees, maintenance costs) can only be determined in conjunction with the attribute of the account characteristic.
A single data record in the account model is made up of the fields for classifying characteristic values (for example, fiscal year, version, region), the account or item characteristic, and one field typically for two key figures (amount and quantity). In this way, such a data record is extremely compact. However, considerably more data records are required for the same data volume as in the key figure model.