استخدام المعالجة التحليلية المباشرة ( OLAP ) لتقديم البيانات و المعلومات المحاسبية بتكلفة منخفضة إلى متخذي القرار - دراسة نظرية تحليلية

Abstract

The development witnessed by the financial departments in the various institutions, companies and public and private bodies in the Arab countries, which coincided with the rapid development of the revolution of information, databases and communications, and the large volume of work resulting from the rapid flow of data related to these sectors, so it is necessary to search for advanced methods , Not expensive or complicated at the same time, to help those departments and financial specialists in monitoring the daily, weekly or monthly work, ... not only to discover errors but also to follow the emergence of any unusual pattern or behavior once it occurs in those financial sectors or fur And the speed with which decisions are made, as well as assisting those concerned with institutions and companies from lenders and creditors.

The aim of this study was to reduce costs by reducing the use of paper during the completion of work, allowing the economic units to accelerate the cycle of operations by reducing the time required to perform operations and make these units more competitive. As well as evaluating the impact of technical factors on reducing the cost of accessing financial information, using OLAP.

In this study, we provide some practical examples of the use of online analytical analysis (OLAP) to monitor accounting systems in some financial departments (stores and revenues) in different institutions and companies that show the immediate change in the behavior of these systems, which helps to detect, Thereby reducing the occurrence of errors or abuses quickly before the preparation of periodic reports. This direct monitoring will be done by using some exploratory data analysis (EDA) tools within the famous MS Excel program, which is available in most Windows operating systems, which will increase workflow efficiency and reduce the cost of tracking accounting systems Markedly.