An enterprise planning system accumulates newly submitted planning data in a manner that minimizes database contention, allows ongoing entry of planning data, and allows queries against that data to return consistent results while accumulations are ongoing. An "update process" is the set of activities required to bring the entire data store up to date with a newly submitted value set. The activities may be interleaved with an arbitrary number of other submitted value set changes (other update processes). The enterprise planning system also provides for labeling of consistent sets and removal of obsolete versions of value sets.