OLAP data model

The OLAP data model includes a number of preconfigured cubes.

The core focus of the data model is to support corporate planning and accounting with P/L, financial, and cash flow statements.

The P/L statement is structured according to the IFRS standard and cost of sales method. Additional requirements such as a structure according to HGB and/or total cost accounting or individual adjustments can be added.

The financial statement is also built according to IFRS. The design of the solution provides an over-time analysis by end of period date or by transaction type. A detailed breakdown into different transaction types such as depreciation, investments, additions or disposals of assets can be individually configured and linked with other financial subjects. Additional detail through separate movement type sets can also be integrated.

The cash flow statement is entirely generated from net income and changes in the financial statement and is structured as follows:

  • Cash flow from operating activities
  • Cash flow from investing activities
  • Cash flow from financing activities

The P/L statement is mainly derived from data captured during previous planning activities in the application. Costs by position and functional area result from detailed cost center accounting and cost type accounting. Detailed accounts are planned and analyzed by cost center. The data model aggregates cost centers to functional areas and accounts to groups of accounts.

Revenues shown in the P/L statement are taken from sales planning information. Standard market price, standard cost of material, and standard manufacturing cost are to be defined by product and by each individual customer. Based on the sales volume per customer and product, the revenue and all other accounts for the contribution margin are calculated.

In the P/L statement, the precalculated manufacturing costs are compared with the actual manufacturing costs, including changes in inventory to reveal any discrepancies. In addition to the integration of the different areas of corporate planning and accounting, currency conversion is integrated into the solution.