You are building a Headcount cube sheet for a manufacturing company.

The optimal design for this scenario is a separate cube sheet configured with the Job Profile dimension, where salaries are entered once at the Top Level (eliminating level-by-level duplication) at the Year time stratum (since salaries are standardized annually). This architecture achieves minimal inputs by requiring HR managers to enter each job profile salary only once per year at the top level, which is then referenced universally across all levels. Segregated security is achieved by controlling access to this separate salary assumption sheet independently from the plant managers' headcount input sheet — plant managers only access the headcount cube sheet while HR managers exclusively access the salary cube sheet. Combining salary and headcount input on the same sheet (Option A) eliminates security segregation. A Personnel sheet with calculated averages (Option B) adds complexity without addressing input minimization. Assumption accounts per job profile (Option D) would require separate accounts for potentially dozens of job profiles, creating an unmaintainable account structure. Reference: Workday Adaptive Planning — Cube Sheet Design, Top Level Entry, Year Stratum, Security Architecture.