Abstract
There are two types of data processing sysetms in any corporation.One is centralized processing and another is decentralized processing.Divisionalized organizatino is an organization of decentralized control and introduces mechanisms of market in corporation.In such an organization, decentralized computer centers play an important role in activation and training of specialists for each application system.The cost of both processing are compared.As a result, it is seen that in a case where many smaller departments are distributed throughout the country, decentralized processing will be achieved at a comparatively low cost.The formulation of cost function which is proposed here will work effectively when any corporatino with divisionalized organization decides the degree of decentralization of data processing center.
