This paper presents the ways that can improve the Software Cost Estimation Guidelines in order to replace those that are expected to be abolished at February, 2012, and solve the problems that are being occurred in the current Software Cost Estimation Guidelines. By using multidimensional modeling of OLAP(On-Line Analytical Processing), this paper does three dimensional modeling that considers the product/service view, process view and skill view. Also, it presents the identification method of cost estimation data through the view of each dimension. Furthermore, it defines the software cost estimation process and adapts them into the bottom up estimation and the top down estimation. Finally, it proposes the access of cost estimation data by the multidimensional analysis of OLAP.