Answering performance to business queries, mainly of aggregated nature, known as On-Line Analytical Processing queries, depends heavily on the proper selection of multidimensional structures, known as materialized subcubes or views. As user's queries profiles change, these structures have to be recalibrated, once elected the new appropriated selection through a cube view selection algorithm. In the very core of all these algorithms is the estimation of the cost of answering queries and maintenance, given M materialized OLAP selected structures that may be of a distributed nature. This paper introduces a new extended cost model that supports both centralized or multi-node OLAP architecture, query and maintenance cost of non-linear nature and incremental or integral (from scratch) maintenance.