A system and method for efficient data retrieval and processing in an online analytical processing system, a reporting system, a business intelligence system, or a data mining system. The system provides for retrieval and processing of a data result set from a plurality of data sources. The system includes a query structure assembly module, a syntax assembly module, and a process optimization module. The query structure assembly module defines a query structure based upon query assembly rules and a desired data set (such as the set of data for a particular OLAP report). The syntax assembly module defines one or more query language statements based upon the defined query structure. The process optimization module evaluates processing options based upon a database schema associated with the data sources. One or more query language statements may be assembled by the system and run against the data sources to return the desired data result set. A method and medium having processor readable code therein are also described.