The Multidimensional Data Model of Integrated Accounting Needed for Compiling Management Reports Based on Calculation EBITDA Indicator
نویسنده
چکیده
Organization and method of assembly management report using a definition of EBITDA indicator (Earnings before interest and tax, amortization and depreciation) are considered on the practical example of Kherson river port’s activity. The process of constructing a multidimensional model, that is necessary for determining EBITDA of integrated accounting using the program "1C: Accounting for Ukraine", and implementation of the model using PivotTable in MS Excel are represented. The range of possibilities to implement the process named “Data Mining” of the models is demonstrated. The management report, formed on the basis of multidimensional data model is used to determine the profitability of the business units, business processes and enterprises considering the organizational architecture of the entity.
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