What the differences between "Cognos TM1" and "Cognos 10

BI"? Which one is consider as BI Tools by IBM?

There are huge differences between "Cognos TM1" & "Cognos

10 BI"!
Cognos TM1 is a (OLAP) multidimensional database which
can be queried from Excel and the Web through "TM1 Web",
"TM1 Executive Viewer" and "Cognos 10 BI". Within this
database, you'll be able to create almost anykind of OLAP /
Decisional application.

Cognos 10 BI is a web based reporting application. Users,

depending on their rights (licence) will be able to run reports,
schedule reports and/or create ad hoc analysis against
relational and/or multidimensional databases. In order to do so,
a logical layer has to be built using "Framework Manager". This
logical layer is used to hide database complexity and to provide
to the end users relevant information.

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In simplest terms:

TM1 is a database engine and a collection of applications for

accessing and managing its databases.

Cognos BI is a collection of web applications that provide pretty

interfaces for viewing and doing stuff with data.
More often than not, Cognos BI uses TM1 databases as its data source,
but it does not have to. If Cognos BI is using TM1, most of the same user
functions that are possible in TM1 applications are also available through
Cognos BI, except they are available in a more user-friendly manner.
Cognos BI also adds functionality not in TM1 applications to allow
additional data management. IBM's marketing is confusing, but generally
Cognos BI and Cognos TM1 collectively are considered to bethe BI Tools
package that they offer.
Now to be a little more technical about TM1, it is not just a plain old
database. As others here have mentioned, it is a multidimensional OLAP
database. It is able to handle numeric and string data, but it does not have
a concept of NULL values. Numeric data can be summarized using
consolidated elements. It has attributes to store metadata in. It has a builtin rules engine to handle business logic and custom calculations. It has
processes for ETL and database maintenance tasks. It has chores for
scheduling processes at various intervals. It links to Excel workbooks.
Lastly, in addition to these features and more that are provided out of the
box, TM1 exposes an API for programming against using 3GLs such as C+
+, C#, Java, and even VBA.

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Cognos TM1 is also referred to by IBM as Financial Performance
Management FPM. It's an in-memory MOLAP cube application with realtime rules calculation.
As it provides end-user writeback it's often used by the Office of Finance for
budgeting and modelling - therefore the MS Excel interface is frequently
used. However it also comes with a zero footprint web "front end" as well
as Cognos Insight, which permits distributed or disconnected access to the
TM1 cubes (located server side).
TM1 may be integrated into Cognos BI, so that Cognos BI reports from
TM1 cubes; or TM1 may be accessed from a portlet within a Cognos BI
dashboard

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difference between cognos10 and cognos tm1 :-BI is the reporting tool and
cognos tm1 is analysis and reporting tool , in tm1 bulid the CUBES and BI
generatead the reports