Answer / arpit

The key figure model includes all the key figures in one
data record:

Product
Sales Price
Manufacturer Price
Mean Price

P1
100
50
75


However, in the account model, you add a new characteristic
which separates the key figures (here: price types) within
the data record, and which you can use to determine which
key figure is being used for planning.

Product
Price Type
Price

P1
Sales Price
100

P1
Manufacturer Price
50

P1
Mean Price
75

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