SHAREHOLDER VALUE ADD FOR FINANCIAL PROCESSING IN A RELATIONAL DATABASE MANAGEMENT SYSTEM

A financial processing system that accesses account, event and organization attributes from a relational database management database, wherein: (1) the account attributes comprise data about accounts being measured, (2) the event attributes comprise data about account-related transactions, and (3) the organization attributes comprise data about the organization's financial status. Profitability calculations are performed in the computer using the account, event and organization attributes accessed from the relational database management system, as well as one or more profit factors and one or more rules. The profitability calculations comprise the following:for an account ai. Thereafter, one or more earnings calculations are performed in the computer using results from the profitability calculations, as well as shareholder value add attributes and tax adjustment attributes accessed from the database. The earnings calculations comprise the following:E(ai)=[Profit(ai)−SVA(ai)](1−EffectiveTaxRate)wherein: