We describe a new logical data model, called the concept-oriented model (COM). It uses mathematical functions as first-class constructs for data representation and data processing as opposed to using exclusively sets in conventional set-oriented models. Functions and function composition are used as primary semantic units for describing data connectivity instead of relations and relation composition (join), respectively. Grouping and aggregation are also performed by using (accumulate) functions providing an alternative to group-by and reduce operations. This model was implemented in an open source data processing toolkit examples of which are used to illustrate the model and its operations. The main benefit of this model is that typical data processing tasks become simpler and more natural when using functions in comparison to adopting sets and set operations.