For versions defined on updateable databases, it is possible to detect the updates that would contradict the data in a version and process those according to predefined policies. IUVs allow control over derivation. The user can specify whether derived data is stored or recomputed when needed. IUVs are specifically designed for storage and manipulation of derived data. Derived data is data that is derived from base tables, e.g. balances, sums, averages, totals, data obtained from more than one tables, etc.
Most managerial decisions require manipulation of derived data.
This research will determine the benefits to managers of using IUVs in a database to support budgeting decisions. Since traditional views are the only other generalized way of representing derived data, this research compares IUVs with traditional views in supporting budgeting decisions. There are commercial tools for extracting information from databases made for specific types of decision making. Our research does not compare IUVs to such special purpose tools. The first budgeting decision in our field study is determining sales units and revenues for multiple departments.