About the Next-Generation Cost Information System

A Possibility of Implementation of OOCMBased on PSLX

Abstract

The purpose of this paper is to propose an idea of the next-generation cost information system. With the arrival of the cloud computing age, the corporate management is now facing changes. In such situation, it is assumed that we have a large-scale virtual database and must choose the relating data for effective decision making. For that, we suggest a conceptual model of OOCM based on PSLX (Figs. 4 and 5). OOCM based on PSLX, as a next-generation cost information system, enables data curation, collection and aggregation related to costs and we can use cost information flexibly through repetitive dialogue.