Data plays a central role in modern approaches to data management and governance – such as CMMI Institute's DMM (Data Management Maturity Model) or DAMA's DMBOK2 (Data Management Body of Knowledge). But processes are equally important, and correctly balancing data and processes is key. Data loses meaning without process(es) and a process cannot be independent of its related data. This presentation will describe how to improve this alignment through productive collaboration among data owners and process owners and will discuss the proper usage of well-proven functional size measurement methods, such as IFPUG FPA (Function Point Analysis), based on a logical, user-based view on processes and data.