While fully-qualified-account-based systems typically treat financial data identifiers as single indivisible units, Microsoft Office PerformancePoint 2007 Management Reporter can differentiate the parts of the financial data identifiers in a way that increases your reporting flexibility.
Most organizations use an account structure that separates operations into different categories. A fully-qualified account contains a value for the account or natural segment (for example, Cash or Sales), as well as values for additional segments (for example, Location, Division, and Department). In Management Reporter, these additional segments are called the responsibility segments.
The following figure shows how the natural and responsibility segments combine to form a fully-qualified account.
This distinction between the fully-qualified account's natural and responsibility segments is critical to the successful use of Management Reporter. Typically, users specify the natural segment values in a row definition and the responsibility segment values in a reporting tree definition. When reports are generated, these values are combined in various ways to pull specific financial data records from the source system.
The Report Wizard separates the natural and responsibility portions of the fully-qualified account into the row definition and the reporting tree definition, respectively.
In a fully-qualified-account-based system, the ordinal position of a character is important. For example, consider a fully-qualified account that consists of a four-digit natural segment followed by a four-digit location segment. In this example, 2200-1000 is distinct from 1000-2200.