1. A computer-implemented method of model forecasting or model estimation that provides forecasts or estimates with respect to one or more attributes contained in an attribute-based hierarchy, wherein the one or more attributes are related to a physical hierarchy involving an organization, wherein the physical hierarchy is representative of an operational framework of the organization or products or services provided by the organization or combinations thereof, said method comprising: receiving physical hierarchical data indicative of the physical hierarchy's structure; receiving attribute input data that describes one or more attributes of entities of the physical hierarchy; creating an attribute-based hierarchy based upon the received physical hierarchical data and the received attribute input data; wherein the created attribute-based hierarchy contains at least one level described by the received attribute input data; and creating a mapping table that indicates relationships between the attribute-based hierarchy and the physical hierarchy; wherein data from the attribute hierarchy is used during model forecasting analysis or model estimation analysis of the one or more attributes; determining analysis results with respect to one or more entities in the physical hierarchy using the mapping table with respect to analysis performed with the attribute-based hierarchy.