In a data warehouse system, query processing can be speed up by maintaining materialized views. These views need to be maintained in response to updates in the base relations. This is often done, for reasons of accuracy, using incremental techniques rather than re-computing the view from scratch. However, when the data source changes, the views in the warehouse can become inconsistent with the base data. Thus, maintenance of materialized views in the warehouse consistent with the base relations is a challenging task. In this paper, we propose an approach to maintain a materialized view without accessing the base relations by materializing and maintaining additional relations, known as auxiliary relations. In our approach, these auxiliary relations are derived based on the functional dependencies that hold on base relations, materialized view, and the key participation of the base relations in the materialized view. This approach helps in reducing the storage space and improves the efficiency of view maintenance. We present an algorithm to derive those auxiliary relations and determining which auxiliary relations need to be materialized in order to maintain a materialized view incrementally. We also present the cost model that enables the evaluation of the total cost and benefit involved in materializing auxiliary relations.