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Power BI modeling - multiple models versus single source of truth



I'm having the following question regarding model design:


In typical organizations, you find that multiple areas exist, such as 'finance', 'hr', or 'production'. Since the advice from Microsoft is to keep models as small as possible (, this would lead to the conclusion to split up the data for these business areas, and to offer split-up models for each of them. However, this seems to conflict with the goal of keeping a single source of truth (f.e., as this would cause duplication of Power Query Editor steps and duplications in definitions of DAX measures for tables that are part of more than 1 model.


How can these seemingly conflicting goals best be reconciled? Can we for example find a way to avoid duplication of steps and measures, thereby safeguarding the existence of a single source of truth?




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