Data Warehousing in Cost Accounting for Top-Executives Abstract
Experts have estimated that only a small fraction of the data that is captured, processed and stored in the enterprise is actually available to executives and decision makers. Recently, a set of significant new concepts and tools have evolved into a new technology that makes it possible to tackle the problem of providing all the key people in the organization with access to whatever level of information needed for the organization to survive and prosper in an increasingly competitive world. The term that has come to characterize this new technology is data warehousing. The data warehouse provides the basis of data infrastructure that the executive information system (EIS) analyst needs to support EIS processing effectively. Therefore, the suggested structure of the data warehouse in cost accounting in this paper is tailored to the strategic information needs of top-executives providing them an easy access to selective information that has been processed by the enterprise information systems. (original abstract)
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