The main idea illustrated in this paper, highlights the importance of a
multidimensional database in management accounting software, more precise in
providing relevant information for the analysis of the economic costs of goods. This
paper presents both theoretically and practically, a new database model that is
currently developed only at the conceptual level. A multidimensional database is, in
fact, a new technique for modeling data from a relational model. In IT area this
database is known as OLAP technology or data cube, based on the number of
dimensions that the database could achieve. In comparison with a relational
database, the multidimensional model brings to its side significant advantages for the
management system, through the data that is provided.