Building Keys for an Organizational Index – Segmentation
A properly structured accounting/budgetary index enables the easy production of meaningful reports without the need for manual processing
If the index keys and their classification are built randomly, then the reports we produce will be cumbersome and will require manual work
If the index keys and their classification are built according to predefined rules, we can immediately understand what activity is involved without even knowing its name
Below is a suggested set of rules for building a smart index:
Recommended generic index – view

