基于OLAP的企业成本多维分析

随着企业科学化管理的不断深入,企业经营管理对成本信息的需求越来越精细,经营管理者要求从各个角度(产品、客户、部门等)审视企业成本的消耗.但目前尚无有效地解决方案.笔者在分析成本性质基础上,提出了企业成本多维分析的基本思想,并利用OLAP技术实现,还完成对传统成本分析的兼容.针对企业间接成本问题,拓展作业成本法的用法,设计高效构建企业成本多维视图的方案,最后给出企业成本多维分析的体系结构和实施步骤.

Enterprise's Multi-dimensional Cost Analysis Based on OLAP

With the continuous development of modern scientific management of enterprise, the managers need to study enterprise's cost from all views including product customer department,etc., but there is still not a feasible accounting method to support it. This paper describes an efficient method of developing multi dimensional cost views to support enterprise's multi dimensional cost analysis by incorporating the knowledge activity based on costing and OLAP technology.