1. A system for providing cross attribute analysis and manipulation in online analytical processing and multi-dimensional planning applications by dimension splitting, the system comprising: 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; wherein a single dimension corresponds to an attribute of the data contained within the hierarchical data structure.