Yes, you can achieve the same effect as is in the standard BPC implementation.
In general, you should first add your attributes in HANA views, then add in the corresponding virtual BW info-objects. However, the question is actually acquiring guidelines on where to store my additional attributes? How to provision the data? And what's the benefit?
Let's take consolidation entity as an example.
The entity dimension is the main consolidation dimension, and it is vary according to different use cases(while other dimensions are rather fix, like time, account). I can run company consolidation, cost center consolidation, and so on. Base on different org-units, I could have different sets of attributes. And these attributes may already exist in the FI accounting system, and in most cases, they are provisioned when the transactions are made in the OLTP system. The only thing you need to do is to find them(the DB table) and join them into your entity HANA calculation views.
But there are other cases that the attributes are only for consolidation purposes, and they don't exist in the OLTP system. You can then extend these attributes into table RTC_ENTITY_M using an appendix structure. The table RTC_ENTITY_M is the mapping table between consolidation entity and accounting org-unit. You will find there are standard BPC attributes already exist in the table, and you can use Tcode RTCENT to maintain the attributes.
Of course you may also join Ztables to your entity HANA calc view, if you already have developed your own UI and data provision mechanism to the tables.
Last but not least, there is a conventional case that you want to take the advantage of both virtual info-object and physical info-object. You read existing entity master data from S4HANA, and you also add dummy or test entities in BPC (which is stored in physical info-object). Through doing this, you can run simulation and planning in a much safe and easy way. Please refer this document for detail: https://archive.sap.com/documents/docs/DOC-59000
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