摘要
基于作业成本法及企业对成本的控制需求,提出一种成本控制数据仓库模型及OLAP多维分析技术,并将成本控制数据仓库模型及OLAP多维分析技术应用于某药业企业的成本控制分析,实现了对成本历史数据的多维可视化应用,有效解决了企业管理者难以对大量生产业务数据进行多角度、快速以及一致的分析问题。
Based on activity-based cost（ ABC） and demand for cost control of corporation,this paper presents a data warehouse model of cost control and OLAP multidimensional analysis technology which are used to analyze and control cost of the pharmaceutical corporation. It realizes the multidimensional and visual applications of the historical cost data that is an effective solution to the problem of the business managers are hard to fast and consistently take over and analyze the mass production cost data with multiple perspectives.
出处
《杭州电子科技大学学报（自然科学版）》
2014年第3期95-98,共4页
Journal of Hangzhou Dianzi University：Natural Sciences
关键词
数据仓库
联机分析处理技术
成本控制
作业成本法
data warehouse
on-line analytical processing
cost control
activity-based costing
