A Value Analyzer system is a data-driven computer-facilitated financial model that provides accurate and consistent profitability calculations using account, product and event attributes stored in a relational database managed by a relational database management system (RDBMS). Profitability calculations are performed in the computer by applying one or more rules to the account, product and event attributes accessed from the database, wherein each of the rules is represented as one or more objects in a hierarchy, the objects include one or more relations, criteria lists and criteria, each of the relations includes one or more of the criteria lists, and each of the criteria lists includes one or more of the criteria, and the criteria determine which accounts, products and events are processed in the profitability calculations.