is better to create tables based on content or views?

i'm learning mysql and was working on a database for work. Everything's fine so far but I had a question. I am organizing financial statements for firms(balance sheet table, income statement table, cashflow table,etc.) and most companies have quarterly statements(they are unaudited) and annual statements(which are audited). Right now for each statement I have a column that flags it for annual or quarterly.

Its not likely that someone will be running a report on an audited and unaudited statement at the same time, so I was thinking if it was worth it to create a table for audited and one for unaudited. The reason I was thinking this was eventually the data will get fairly large and I thought the smaller the tables the faster performance.

So when I design a database should I be designing base开发者_开发知识库d on the content(i.e. group everything thats the same regardless) or should I be grouping based on how people will access it?

Another question this raises is should I be grouping financial statements by countries..since all analysis down at our firm in 90% within the same country

This is impossible to answer definitively without knowing the whole problem.

However, usually you want a single table to represent each logical entity in your system. From the sound of it, quarterly and annual statements represent the same logical entity, but differ by a single category column/field. The same holds true for the country question--if the only difference is the country (a categorization), then they likely should all be stored in the same table.

If you were to split your data into separate tables by category, your data would be scattered across multiple tables, and would be very hard to query. For example, if you wanted a count of all statements in the system, you would have to query ALL country tables and add the results together.

Edit: Joe Celko calls this anti-pattern "Attribute Splitting".

First of all I have to point out, I'm not a professional DB designer. But if I ware you, in this case I would create one table as the entities are the same basically.

If you fear of mysql's performace on lager datasets, maybe it would be better to start building your app on Postgres. You can boost mysql's performace with stored functions/procedures or maybe views if you have to run complicated queries and of course you can use memcache or any nosql stuff to let the SQL rest a bit.

If you are sure in that users will search mainly only for this or that type of records, you can build three tables. One for all of the records, one-one for the audited and unaudited ones. You can keep them syncronized with the InnoDB's triggers (ON UPDATE/DELETE/INSERT). They could work like views, but I think (not tested) they would be faster then views. In this case you have to manage only the first "large" table. If you insert an audited record, the trigger fires and puts a record in to the audited table an so on...

Best wishes!

I agree with Phil and Damien - one table is better. What you want is one table per type of real business thing. If you design your tables to resemble real things, even abstract or conceptual things, then your data design is more likely to stand the test of time. Once you've sketched out a schema based on the real things you have data about, then you can go back and apply the rules of normalization to formalize your design.

As a rule, it is a bad idea to design for a performance problem you are worried about, but haven't actually seen. Your intuition about big tables being slower might actually be wrong. Most DBMS systems like bigger tables, at least to a point. When tables are big the query optimizers choose to use indexes. When tables are small they often end up getting full table scans, which can really slow down concurrent access. If your tables get so big that they are beyond the capabilities of your DBMS then it is time to consider either archiving out old data that you aren't using anymore or buying a more scalable DBMS.