Abstract: A memory structure and related method for collecting and maintaining data descriptive of a multiplicity of interrelated process flows is disclosed. A complex memory structure includes job entities, operation entities, and process entities. Operation entities are subordinate to job entities, and process entities are subordinate to operation entities. These entities are represented by tables which are linked together to indicate their position in the hierarchy and their sequencing within a process flow. The process entities describe specific activities accomplished by an organization in achieving organizational goals. Typically, resources are either consumed or released, or both, during a process. Bill-of-resource tables are subordinate to process entities and populated with data which identify resources consumed by corresponding processes in the process flow.