Interaktywne przetwarzanie analityczne (OLAP) w controllingu finansowym
OnLine Analytical Processing (OLAP in management accounting

Summary/Abstract: Companies information systems have accumulated massive amounts of data. However, it is not raw data, but knowledge derived from them, that allows to take appropriate decisions and provide for effective management. According to studies [Biere 2003] businesses reach strategic decisions on the basis of only 7% of all their available data. In order to solve the problem of obtaining the relevant information, the use of advanced information tools, is paramount to find and analyze the relevant and vital data, thus providing executive management with the necessary information. The implementation and use of the business intelligence tools, in particular online analytical processing (OLAP) [Pareek 2007] could represent a possible solution of this problem. This article discusses the OnLine Analytical Processing (OLAP) as an answer to the problem. It also presents the prospect of its (OLAP) use for enterprises financial controlling to provide for decision making.

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