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Data Model

A data model is a structured representation of the relationships between data entities that defines how data is organised, stored, and retrieved within a reporting or analytical system. In management reporting contexts, the data model determines how business concepts such as revenue, cost centres, products, and time periods are represented and related to one another, and consequently determines what questions can be answered through the system and at what level of granularity.

Why This Matters

The data model is one of the most consequential architectural decisions in any reporting implementation. It determines which analytical dimensions are available, how flexibly the system can be queried, and how easily new reporting requirements can be accommodated as the business evolves. Organisations that build their reporting on poorly structured data models frequently find themselves constrained — unable to answer management questions without expensive data re-engineering.

Where This Fits

This term sits within the Reporting area of Performance & Control.

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