Abstract: A system for cross attribute analysis for sales data in a multi-dimensional planning system. The system includes a set of processing modules that performs cross attribute analysis and manipulation in online analytical processing (OLAP) and multi-dimensional planning applications by dimension splitting. A number of processing module are utilized to perform the required processing. The system includes a hierarchy processing module for aggregating data up a hierarchical data structure, a dimension splitting module for creating pseudo-hierarchical data structures from data within the hierarchical data structure, and a multi-dimensional data viewing module for displaying a set of multi-dimensional data set according to the hierarchical data structure in a multi-dimensional spreadsheet. A single dimension corresponds to an attribute of the data contained within the hierarchical data structure.