傳統報表的製作模式是將來源資料，利用摘取、轉換、與格式化等方式加以處理，最後使用不同的編排格式，呈現給需求者來查看或分析資料。這種模式在ERP系統的報表處理上處處可見，如產品別或客戶別銷售通路分析表，只需要透過資料表的關聯性與階層性關係，加上SQL語法的選取就可以取得相關資料製作而成。但本文所要探討的是管理報表的製作，管理報表的產生通常來自於數個不同的資料來源，裡面的數據資料是經由層層運算才產生，而且資料之間的相關性低，主要是提供企業管理者所需要的重要指標數據。故本文提出一個智慧型管理報表產生系統，經由四道程序：設定原始資料來源及查詢條件、擷取基本原始資料集、設定以Excel為主的報表編輯器、及撰寫彈性的報表產生器程式，可以讓報表設計師可以獨立完成管理報表的製作，而不必麻煩程式設計師製作報表。

The processes of abstraction, transformation, and formation on source data is used to produce traditional reports with different lay out for examination or analysis of different users. This model is always used in the report process of an ERP system, such as the sale passageway report of products or customers. The relative data can be obtained just only by the relationships of relations in databases and the hierarchy among the relations plus the retrieval data of an SQL selection command. However, this paper focuses on the making of management report which is available from different data sources. The data in a management report is created by some complex computations. The relationship is low among these data. Therefore, this paper proposes an intelligent management report making system. By the four processes of setting sources and query conditions, retrieving basic data sets, setting the Excel-based report editor, and coding the report generator program, the report designer can independently create management reports any time without the help of program designers.