Abstract
The small and medium-sized enterprises (SMEs) of more than 80% are using the information system of financial affairs and accounting. On the other hand, there is a big difference about the ratio of the software properties in the total assets between the large enterprises and SMEs. Therefore, many SME are interested in cloud computing because they can implement the information system cheaply and quickly. However, the convenience of the users does not increase by only replacing the current information systems with the cloud computing. This study focuses on the vendor which provides the information-processing service using the cloud computing, and investigates the business model and the role of the cloud computing which provides the new additional value to the SMEs.
